Coates International Ltd.
Highway 34 & Ridgewood Road
Wall Township, New Jersey 07719
August 9, 2011
U.S. Securities & Exchange Commission
Office of Small Business
100 F Street, NE
Washington, D.C. 20549
Re: | Coates International Ltd. | ||
File No. 333-175132 |
Dear Sir/Madam:
Request is hereby made for the acceleration of the effective date of our Registration Statement on Form S-1, File No. 333-175132, to 12:00 P.M. Eastern Standard Time on August 12, 2011, or as soon as practicable thereafter.
We are also aware that:
● | Should the Commission or the staff, acting pursuant to a delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; | |
● | The action of the Commission or the staff, acting pursuant to a delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; | |
● | The Company may not assert staff comments and the declaration of effectiveness 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,
COATES INTERNATIONAL LTD.
By: | /s/ George J. Coates | |
GEORGE J. COATES | ||
President and Chief Executive Officer | ||