<SUBMISSION>
<ACCESSION-NUMBER>0001185185-23-001090
<TYPE>RW
<PUBLIC-DOCUMENT-COUNT>1
<FILING-DATE>20231023
<DATE-OF-FILING-DATE-CHANGE>20231023
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>ABCO Energy, Inc.
<CIK>0001300938
<ASSIGNED-SIC>1700
<IRS-NUMBER>201441547
<STATE-OF-INCORPORATION>NV
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>RW
<ACT>NE
<FILE-NUMBER>333-261536
<FILM-NUMBER>231339990
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>2505 N. ALVERNON WAY
<CITY>TUCSON
<STATE>AZ
<ZIP>85712
<PHONE>520-777-0511
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>2505 N. ALVERNON WAY
<CITY>TUCSON
<STATE>AZ
<ZIP>85712
</MAIL-ADDRESS>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>ENERGY CONSERVATION TECHNOLOGIES INC
<DATE-CHANGED>20040818
</FORMER-COMPANY>
</FILER>
<DOCUMENT>
<TYPE>RW
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<FILENAME>abcoenergy20231023_rw.htm
<DESCRIPTION>FORM RW
<TEXT>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>ABCO Energy, Inc.</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>2505 N. Alvernon Way</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Tucson, AZ 85712</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">October 19, 2023</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Division of Corporation Finance</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">U.S. Securities and Exchange Commission</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">100 F Street, N.E.</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Washington, D.C. 20549</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Attn: Isabel Rivera</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<td style="width: 102px; text-align: right;">Re:&nbsp;&nbsp;</td>
			<td style="width: 1652px;">ABCO Energy, Inc.</td>
		</tr>
		<tr>
			<td style="width: 102px;">&nbsp;</td>
			<td style="width: 1652px;">
			<p style="margin: 0pt; font-family: &quot;Times New Roman&quot;; font-size: 10pt;">Registration Statement on Form S-1</p>

			<p style="margin: 0pt; font-family: &quot;Times New Roman&quot;; font-size: 10pt;">(File No. 333-261536)</p>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Ladies and Gentlemen:</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:9pt;">Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the &#8220;<b>Securities Act</b>&#8221;), ABCO Energy, Inc. (the &#8220;<b>Company</b>&#8221;) hereby requests that, effective as of the date hereof or at the earliest practicable date hereafter, the Securities and Exchange Commission (the &#8220;<b>Commission</b>&#8221;) consent to the withdrawal of the Company&#8217;s Registration Statement on Form S-1 (File No. 333-261536), together with all exhibits thereto (collectively, the &#8220;<b>Registration Statement</b>&#8221;). The Registration Statement was initially filed on March 8, 2022.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:9pt;">The Company submits this request for withdrawal as it does not intend to pursue the contemplated public offering of the securities covered by the Registration Statement at this time. The Company confirms that the Registration Statement has not been declared effective and that no securities have been or will be issued or sold pursuant to the Registration Statement or the prospectus contained therein.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:9pt;">The Company further requests that, in accordance with Rule 457(p) of the Securities Act, all fees paid to the Commission in connection with the filing of the Registration Statement be credited for future use by the Company (CIK 0001300938).</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:9pt;">Please send copies of the written order granting withdrawal of the Registration Statement to the Company&#8217;s counsel, Larry Winters, Law Offices of John Wolcott, Esq., via email at larrywinters63@gmail.com. If you have any questions regarding this withdrawal or if you require any additional information, please contact Mr. Winters at (310) 429-2001.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:9pt;">Thank you for your assistance.</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt 0pt 0pt 180pt;text-indent:36pt;">Sincerely,</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt 0pt 0pt 180pt;text-indent:36pt;"><b>ABCO Energy, Inc.</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt 0pt 0pt 180pt;text-indent:36pt;">By: <i><u>/s/</u></i><u>David Shorey</u></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 180pt;text-indent:36pt;">David Shorey, Chief Executive Officer</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Cc: Larry Winters,</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Law Offices of John Wolcott, Esq.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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