WILLIAMS LAW GROUP, P.A.
2503 W. Gardner Ct.
Tampa FL 33611
Phone: 813-831-9348
Fax: 813-832-5284
e-mail: wmslaw@tampabay.rr.com
September 2, 2011
Chambre Malone
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. St., N.E.
Washington, D.C. 20549-7010
Re: | Enviratrends, Inc. |
Registration Statement on Form S-1
Amendment No. 5
File No. 333-164086
Dear Ms. Malone:
We have filed on EDGAR the above Amendment No. 5.
Thank you for your consideration.
Sincerely, | |
/s/ MICHAEL T. WILLIAMS, ESQ. | |
Michael T. Williams, Esq. |
Comment Number | Explanation | |
1 . | We have revised the financial summary as requested. | |
2 . | We have included updated financial statement and MDA in the filing as requested. | |
3 . | We have revised to show fiscal year end as September 30 throughout the filing and change the date in EDGAR as well, as requested. |