THE LAW OFFICE OF CONRAD C. LYSIAK, P.S.
601 West First Avenue, Suite 903
Spokane, Washington 99201
(509) 624-1475
FAX: (509) 747-1770
EMAIL: cclysiak@lysiaklaw.com
August 23, 2010
Ms. Maryse Mills-Apenteng
Special Counsel
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3561
| | RE: | Surna Inc. |
| | | Form S-1 Registration Statement |
| | | File No. 333-164578 |
Dear Ms. Mills-Apenteng:
In response to your letter of comments dated August 23, 2010, please be advised as follows:
Signatures
1. The revision you requested has been provided.
Exhibit Index
2. The legal opinion has been updated as you have requested.
| | Yours truly, |
| |
| | The Law Office of Conrad C. Lysiak, P.S. |
| |
| | BY: | CONRAD C. LYSIAK |
| | | Conrad C. Lysiak |
CCL: hdw
cc: Surna Inc.
