CYCLONE POWER TECHNOLOGIES, INC.
601 NE 26th Court
Pompano Beach, Florida 33064
November 21, 2011
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549-3628
Attention: Amanda Ravitz, Assistant Director
Re: | Cyclone Power Technologies, Inc. (File No. 000-54449) (the “Company”) |
Dear Ms. Ravitz:
Please accept this letter as the Company’s acknowledgement of the following facts in connection with its filings with the United States Securities and Exchange Commission:
· | the Company is responsible for the adequacy and accuracy of the disclosure in the filings; |
· | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; 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. |
Sincerely,
CYCLONE POWER TECHNOLOGIES, INC.
By: /s/ Harry Schoell
Name: Harry Schoell
Title: Chairman and CEO