The Loev Law Firm, PC
6300 West Loop South, Suite 280
Bellaire, Texas 77401
Telephone (713) 524-4110
Facsimile (713) 524-4122
July 25, 2011
Mr. Ryan Houseal
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Telephone Number: (202) 551-3730
Fax Number: (703) 813-6981
Re: Inventtech Inc.
Registration Statement on Form S-l /A
Filed May 4, 2011
File No. 333-173040
In response to your comment letter dated May 26, 2011, Inventtech Inc. (the “Company,” “Inventtech,” “we,” and “us”) has the following responses:
General
1. Please update your financial statements and other financial information in the filing to include the interim period ended March 31, 2011 in accordance with Rule 8-08 of Regulation S-X.
RESPONSE:
The Company has updated its registration statement with its unaudited financial statements for the period ending March 31, 2011, as you have requested.
| | Sincerely, |
| | |
| | /s/ John S. Gillies |
| | John S. Gillies |
| | Associate |
