ADUDDELL INDUSTRIES, INC.
October 30, 2006
Via Facsimile – 202-772-9368
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street N.E.
Mail Stop 7010
Washington, D.C. 20549
Attn: | Dorine H. Miller |
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| Re: | Aduddell Industries, Inc. |
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| Registration Statement on Form S-3, as amended | ||||||||
| Filed September 21, 2006, and |
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| amended on September 26, 2006 |
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| and October 20, 2006 |
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| File No. 333-137487 |
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| Annual Report on Form 10-K, as amended |
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| For Fiscal Year Ended December 31, 2005 | ||||
| Filed March 15, 2006, and |
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| amended on April 19, 2006 |
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| File No. 0-24684 |
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Ladies and Gentlemen:
Aduddell Industries, Inc. hereby requests acceleration of the effective date of the captioned Registration Statement to 4:30 p.m. Eastern Standard Time on November 1, 2006, or as soon after as is practicable.
Very truly yours,
/s/Reggie Cook
Reggie Cook
Chief Financial Officer
1601 N.W. Expressway St, Suite 1500, Oklahoma City, OK 73118
TEL: (405) 810-2969 · FAX: (405) 840-2863