WINDTAMER CORPORATION
6053 Ely Avenue
Livonia, NY 14487
October 9, 2009
Via EDGAR
David Burton
Staff Accountant
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-6010
Re: | WindTamer Corporation |
Item 4.01 on Form 8-K |
Filed October 7, 2009 |
File No. 0-53510 |
Dear Mr. Burton:
In response to your letter dated October 8, 2009 (the “October 8 Letter”), WindTamer Corporation (“WindTamer” or the “Company”), provides the following responses to your comments in connection with your review of WindTamer’s Current Report on Form 8-K filed October 7, 2009. Each response is keyed to the corresponding numbered paragraph in the October 8 Letter.
Along with this letter we are also filing via EDGAR Amendment No. 1 to the Current Report on Form 8-K (File No. 000-53510) (“Form 8-K Amendment No. 1”).
Item 4-01. Change's In Registrant's Certifying Accountant
1. | Please amend your report to include all of the information required by Item 304 of Regulation S-K. Also, include as an exhibit a letter from your former auditors addressing the revised disclosures. You should file your amendment as a Form 8- K/A with the Item 4.01 designation. |
In response to the Staff's comment, our report has been amended to include all of the information required by Item 3.04 of Regulation S-K. We are filing our Form 8-K Amendment No. 1, together with this letter on Form 8-K/A with the Item 4.01 designation. Further, a letter from our former auditors addressing revised disclosures has been filed as an exhibit to the Form 8-K/A.
October 9, 2009
Page 2 of 2
2. | We note that your former auditors (Rotenberg and Company LLP) have applied for a name change with the Public Company Accounting Oversight Board (PCAOB). Please tell us when your current auditors (EFP Rotenberg LLP) will be registered with the PCAOB. |
EFP Rotenberg LLP is registered with the PCAOB.
* * *
In connection with responding to your comments, the Company acknowledges 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. |
Please contact me if you have any further questions.
Sincerely,
WINDTAMER CORPORATION
/s/ Gerald E. Brock
Gerald E. Brock
Chief Executive Officer