BLUE EARTH, INC.
2298 Horizon Ridge Parkway, Suite 205
Henderson, NV 89052
(702) 263-1808
December 23, 2015
Via EDGAR Correspondence
Ms. Mara L. Ransom
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Blue Earth, Inc. |
| Schedule 14C |
| Filed November 20, 2015 |
| File No. 001-36607 |
Dear Ms. Ransom:
In further response to the Staff’s Comment Letter dated December 4, 2015, we hereby acknowledge that:
·
The Company is responsible for the adequacy and accuracy of the disclosure in the filing;
·
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
·
The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
BLUE EARTH, INC.
By: /s/ G. Robert Powell
G. Robert Powell
Chief Executive Officer
