CLEAR SKIES SOLAR, INC.
200 Old Country Road, Suite 610
Mineola, New York 11501-4241
October 30, 2009
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Clear Skies Solar, Inc. |
Acceleration of Effectiveness of Registration Statement on Form S-1
(Registration No. 333-159730)
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Clear Skies Solar, Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 5:30 pm, Eastern Time, on October 30, 2009, or as soon thereafter as possible.
We hereby acknowledge the following that:
| | · | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| | · | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| | · | the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| | CLEAR SKIES SOLAR, INC. |
| | |
| | |
| | By:/s/ Ezra J. Green |
| | Name: Ezra J. Green |
| | Title: Chief Executive Officer |
