MOMENTUM BIOFUELS, INC. June 24, 2011 Securities and Exchange Commission Attention: John Cash 100 F St. NE Washington, D.C. 20549 Re: Momentum BioFuels, Inc. Form 10-K for the year ended December 31, 2010 Filed April 15, 2011 File No. 0-50619 Dear Mr. Cash: In response to your letter dated June 15, 2011 regarding the Annual Report on Form 10-K for the year ended December 31, 2010 of Momentum BioFuels, Inc. we acknowledges to the SEC that 1. The Company is responsible for the adequacy and accuracy of the disclosure in their filings; 2. Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and 3. 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. We believe this satisfies your requirement. Sincerely, MOMENTUM BIOFUELS, INC. /s/George Sharp ------------ Chief Executive Officer