December 30, 2010
Brian Cascio
Accounting Branch Chief
Division of Corporate Finance
United States Securities and Exchange Commission
100 F St. NE
Washington, D.C. 20549
Re: Electronic Systems Technology, Inc.
Form 10-K for the fiscal year ended December 31, 2009
Filed March 26, 2010
File No. 000-27793
Dear Mr. Cascio,
As you requested in your letter, dated December 13, 2010, Electronic Systems Technology, Inc. (the “Company”) hereby acknowledges that in connection with responding to your comments contained in your letter dated December 13, 2010, that:
·
The Company is responsible for the adequacy and accuracy of the disclosure in the filing;
·
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; 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.
Very truly yours,
Electronic Systems Technology, Inc.
/s/ T. L. Kirchner
By:
T. L. Kirchner
Title:
Chief Executive Officer