Leonard W. Burningham
Lawyer
Hermes Building - Suite 205
455 East Fifth South
Salt Lake City, Utah 84111-3323
Of Counsel
Telephone (801) 363-7411
Branden T. Burningham, Esq.
Fax (801)355-7126
Bradley C. Burningham, Esq.
email lwb@burninglaw.com
August 25, 2011
Securities and Exchange Commission
Via EDGAR
Re:
E.R.C. Energy Recovery Corporation
Form 10K for the Fiscal Year Ended December 31, 2010
Filed March 31, 2011
File No. 000-53116
Dear Ladies and Gentlemen:
We are amending our Form 10-K Annual Report for the year ended December 31, 2010, to include the attached updated Audit Report that expresses our auditor’s opinion on our cumulative financial statements from inception that was inadvertently left out and had been included in our auditor’s reports since the filing of our Form 10 Registration Statement, which was filed with the Securities and Exchange Commission on December 14, 2007, and to include Item 8 in its entirety, including the certifications for the principal executive officer and principal financial officer as called for by Rule 12b-25.
Very sincerely yours,
/s/Leonard W. Burningham
Leonard W. Burningham
LWB/sg
