E.R.C. Energy Recovery Corporation
3884 East North Little Cottonwood Rd.
Salt Lake City, Utah 84092
August 25, 2011
VIA EDGAR AND
FACSIMILE (202) 772 - 9210
United States Securities
and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Tia L. Jenkins
Re:
E. R. C. Energy Recovery Corporation
Form 10K for fiscal year ended December 31, 2010
Filed March 31, 2011
File No. 000-53116
Ladies and Gentlemen:
In regard to the above referenced filing, the Company hereby acknowledges the following:
·
that the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
·
the staff comments or changes to disclosure in response to staff comments does not foreclose the Commission from taking any action with respect to the filing; and
·
the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
E. R. C. Energy Recovery Corporation
By: /s/David C. Merrell
Name: David C. Merrell
Title: President
