March 14, 2018
VIA E-MAIL
Mara L. Ransom, Assistant Director
Office of Consumer Products
United States Securities and Exchange Commission
Washington, D.C. 20549
Re: | Energy Conversion Services, Inc. | |
Amendment No. 4 to Registration Statement on Form S-1 | ||
Filed December 18, 2017 | ||
File No. 333-220935 |
Dear Ms. Ransom:
Dilution, page 12
1. We note your revisions in response to comment 3. Please tell us why the line titled “Current shareholders % after offering” is not populated, or populate this line in your table.
Typo fixed.
Very Truly yours,
/s/ Lisa Averbuch
Lisa Averbuch.