November 18, 2004
via EDGAR and facsimile
Jennifer Thompson
Staff Accountant
Securities and Exchange Commission
450 5th Street, NW
Washington, D.C. 20549-0404
Re: TurboSonic Technologies, Inc.
Form 8-K, Item 4.01 - Filed November 5, 2004
File No. 0-21832
Dear Ms. Thompson:
In response to the Staff's letter dated November 15, 2004 and pursuant to the telephonic conversation on November 17, 2004 between you and Joseph Schmitt of Sonnenschein Nath & Rosenthal LLP, this letter confirms that the Audit Committee of TurboSonic Technologies, Inc. (the "Company") engaged the firm of Mintz & Partners LLP on November 4, 2004 and that the Company will not need to file an amendment to the Form 8-K, dated November 4, 2004.
This letter also confirms that any reference to the new auditors will be to the name registered with the PCAOB, which is currently Mintz & Partners LLP. The new auditors are in the process of changing its name with the PCAOB. When the new name has been officially registered with the PCAOB, any reference to the auditors will be to that new name.
The Company acknowledges that:
the Company is responsible for the adequacy and accuracy of the disclosure in the filings;
Staff comments or changes to disclosure in response to Staff comments in the filings reviewed by the Staff do 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.
Should you have any further comments or questions, please contact Joseph Schmitt of Sonnenschein Nath & Rosenthal LLP at (212) 768-6983.
| Very truly yours, |
| /s/ Patrick J. Forde |
| Patrick J. Forde |
| President, Secretary & Treasurer, |
| Chief Financial Officer |
