DAVIDOFF HUTCHER & CITRON LLP
605 Third Avenue, 34th Floor
New; York, New York 10158
April 28, 2015
Via EDGAR Correspondence
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mara L. Ransom,
Assistant Director
| Re: | Blue Earth, Inc. |
|
| Registration Statement on Form S-3 |
|
| Filed March 25, 2015 |
|
| File No. 333-202973 |
Dear Ms. Ransom:
The Company has filed Amendment No. 2 to its Registration Statement on this date to include information which was inadvertantly omitted from Amendment No. 1 to the Company’s Registration Statement on Form S-3 (File No. 333-202973).
If you have any comments or questions regarding the foregoing, please do not hesitate to contact the undersigned at 646-428-3210.
Very truly yours,
DAIVIDOFF HUTCHER & CITRON LLP
By: /s/ Elliot H. Lutzker
Elliot H. Lutzker, Partner
cc:
Dr. Johnny R. Thomas
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