MPM TECHNOLOGIES, INC.
                                199 POMEROY ROAD
                              PARSIPPANY, NJ 07054

December 17, 2008

Ms. Tracie Towner
United States
Securities and Exchange Commission
Division of Corporate Finance
Washington, D.C. 20549-0405

Re:  MPM Technologies, Inc.
     Form 10-KSB for Fiscal Year Ended December 31, 2007
     File No. 0-14910

Number of pages: 2
Fax number: 202-772-9368

Dear Ms. Towner,

This letter is in response to your July 31, 2008 letter.  As you may recall,  we
had a  telephone  conversation  a couple of weeks ago  regarding  our  potential
response. During that conversation, I told you that I had previously asked about
the need to include a cash flow table in our response including probabilities of
various outcomes as contemplated by SFAS 144.

At  that  time,  you  told  me that we did  not  need  to  include  such  table.
Accordingly,  I prepared our June response  without  including the table.  After
receiving your July 31, 2008 response,  I again asked you when we spoke a couple
of week ago if such a table was what you were  looking  for.  You again  told me
that you did not think we needed a cash flow  table.  You said you were  looking
for a little more information.

I asked if you could be more  specific  about the  information  you were looking
for. You asked me if you could review the file and get back to me. I gave you my
cell telephone number, and you said you would look over the file and call me.

I did not hear from you. Accordingly,  I am again asking you if you could assist
me in preparing an  appropriate  response by letting me know what types of other
information you are looking for in that response.




Thank you in advance for your help.

Sincerely,




Glen Hjort
Chief Financial Officer


cc:  Michael J. Luciano
     President