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<SEC-DOCUMENT>0000950123-10-067281.txt : 20100907
<SEC-HEADER>0000950123-10-067281.hdr.sgml : 20100906

<ACCEPTANCE-DATETIME>20100722161859

<PRIVATE-TO-PUBLIC>

ACCESSION NUMBER:		0000950123-10-067281

CONFORMED SUBMISSION TYPE:	8-K/A

PUBLIC DOCUMENT COUNT:		6

CONFORMED PERIOD OF REPORT:	20100712

ITEM INFORMATION:		Changes in Registrant's Certifying Accountant

ITEM INFORMATION:		Financial Statements and Exhibits

FILED AS OF DATE:		20100722

DATE AS OF CHANGE:		20100723


FILER:


	COMPANY DATA:	

		COMPANY CONFORMED NAME:			FUEL TECH, INC.

		CENTRAL INDEX KEY:			0000846913

		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL & COMMERCIAL FANS & BLOWERS & AIR PURIFYING EQUIP [3564]

		IRS NUMBER:				205657551

		STATE OF INCORPORATION:			DE

		FISCAL YEAR END:			1231



	FILING VALUES:

		FORM TYPE:		8-K/A

		SEC ACT:		1934 Act

		SEC FILE NUMBER:	001-33059

		FILM NUMBER:		10965009



	BUSINESS ADDRESS:	

		STREET 1:		27601 BELLA VISTA PARKWAY

		CITY:			WARRENVILLE

		STATE:			IL

		ZIP:			60555

		BUSINESS PHONE:		6308454433



	MAIL ADDRESS:	

		STREET 1:		27601 BELLA VISTA PARKWAY

		CITY:			WARRENVILLE

		STATE:			IL

		ZIP:			60555



	FORMER COMPANY:	

		FORMER CONFORMED NAME:	FUEL TECH N V

		DATE OF NAME CHANGE:	19930510



</SEC-HEADER>

<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>y85734e8vkza.htm
<DESCRIPTION>FORM 8-K/A
<TEXT>
<HTML>
<HEAD>
<TITLE>e8vkza</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>






<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM 8-K/A</B>
</DIV>

<DIV align="center" style="font-size: 10pt"><B>Amendment No.&nbsp;1</B></DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>CURRENT REPORT<BR>
Pursuant to Section&nbsp;13 or 15(d) of The Securities Exchange Act of 1934</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Date of Report (Date of earliest event reported) July&nbsp;12, 2010</B>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>FUEL TECH, INC.</B>
</DIV>

<DIV align="center" style="font-size: 10pt">
(Exact name of registrant as specified in its charter)</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><B>Delaware</B><BR>
<FONT style="white-space: nowrap">(State or other jurisdiction <BR>
of incorporation)</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>001-33059</B><BR>
<FONT style="white-space: nowrap">(Commission<BR>
File Number)</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>20-5657551</B><BR>
<FONT style="white-space: nowrap">(IRS Employer<BR>
Identification No.)</FONT></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt">
<B>Fuel Tech, Inc.<BR>

27601 Bella Vista Parkway<BR>

Warrenville, IL 60555-1617<BR>

630-845-4500</B></DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 12pt">
<B>(Address and telephone number of principal executive offices)</B></DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the
filing obligation of the registrant under any of the following provision:</B></DIV>

<DIV align="left" style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>

<TR>
    <TD valign="top"><FONT style="font-family: Wingdings">&#111;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>Written communications pursuant to Rule&nbsp;425 under the Securities Act (17 CFR 230.425)
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>

<TR>
    <TD valign="top"><FONT style="font-family: Wingdings">&#111;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR 240.14a-12)
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>

<TR>
    <TD valign="top"><FONT style="font-family: Wingdings">&#111;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>

<TR>
    <TD valign="top"><FONT style="font-family: Wingdings">&#111;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>Pre-commencement communications pursuant to Rule&nbsp;13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
</TD>
</TR>
</TABLE>
</DIV>


<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt; margin-top:12pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>





<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Explanatory Note</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">This current report on Form 8-K/A amends the Registrant&#146;s current report on Form 8-K filed on July
15, 2010 (the &#147;Initial Form&nbsp;8-K&#148;). This report corrects the Initial 8-K, to clarify that the
reports, rather than the report, of Grant Thornton LLP, the Registrant&#146;s independent registered
public accounting firm, for either of the past two years ended December&nbsp;31, 2009 and 2008 did not
contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to
uncertainty, audit scope, or accounting principles. The following replaces the disclosure included
in the Initial Form 8-K in its entirety.</DIV>


<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;4.01</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>Changes in Registrant&#146;s Certifying Accountant</B></TD>
</TR>
</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">On July&nbsp;12, 2010, the Registrant&#146;s independent registered public accounting firm, Grant Thornton
LLP (&#147;Grant Thornton&#148;) resigned.</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">With respect to Grant Thornton and its service as the Registrant&#146;s independent registered public
accounting firm:</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;Grant Thornton&#146;s reports on the Registrant&#146;s consolidated financial statements for
either of the past two years ended December&nbsp;31, 2009 and 2008 did not contain an adverse opinion or
a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or
accounting principles.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;The Audit Committee of the Board of Directors of the Registrant approved the
resignation of Grant Thornton.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;During the Registrant&#146;s two most recent fiscal years ended December&nbsp;31, 2009 and
2008 and the subsequent period through July&nbsp;12, 2010, the Registrant did not have any disagreements
(as defined in Item&nbsp;304(a)(1)(iv) of Regulation&nbsp;S-K and the related instructions to Item&nbsp;304 of
Regulation&nbsp;S-K) with Grant Thornton on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the
satisfaction of Grant Thornton, would have caused it to make reference to the subject matter of the
disagreements in connection with its reports. Also during this period, there have been no
reportable events as that term is described in Item&nbsp;304(a)(1)(v) of Regulation&nbsp;S-K.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Registrant provided Grant Thornton with a copy of the disclosures it is making in response to
Item 304(a) of Regulation&nbsp;S-K and requested that Grant Thornton furnish the Registrant with a
letter addressed to the Securities Exchange Commission stating whether it agrees with the
statements made by the Registrant in response to Item 304(a) of Regulation&nbsp;S-K and, if not, stating
the respects in which it does not agree. This letter from Grant Thornton is attached as Exhibit&nbsp;16
to this current report on Form 8-K.</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">








<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>SECTION 9 &#151; FINANCIAL STATEMENTS AND EXHIBITS</B>
</DIV>


<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>ITEM 9.01</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>Financial Statements and Exhibits</B></TD>
</TR>
</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(d)&nbsp;Exhibits</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">16. Letter from Grant Thornton to the Securities and Exchange Commission, dated July&nbsp;22, 2010</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 12pt">SIGNATURES

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused
this Report to be signed on its behalf by the undersigned, hereunto duly authorized.</DIV>


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Fuel Tech, Inc.<BR>
(Registrant)<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">Date: July 22, 2010&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ A.G. Grigonis
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Albert G. Grigonis&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Vice President, General Counsel
and Corporate Secretary&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>



</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>y85734exv16.htm
<DESCRIPTION>EX-16
<TEXT>
<HTML>
<HEAD>
<TITLE>exv16</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Exhibit&nbsp;16</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><IMG src="y85734y8573403.gif" alt="(GRANT THORNTON LOGO)">
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="69%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">July&nbsp;22, 2010
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Audit <B>&#149;</B> Tax <B>&#149;</B> Advisory</B></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Grant Thornton LLP</B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">U.S. Securities and Exchange Commission
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">175 W Jackson Boulevard, 20th Floor</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Office of the Chief Accountant
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chicago, IL 60604-2687</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">100 F Street, NE</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Washington, DC 20549
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">T 312.856.0200</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">F 312.565.4719</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">www.GrantThornton.com</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Re: Fuel Tech, Inc.<BR>
File No.&nbsp;001-33059

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Dear Sir or Madam:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We have read Item&nbsp;4.01 of Form 8-K/A of Fuel Tech, Inc. dated July&nbsp;22, 2010, and agree
with the statements concerning our Firm contained therein.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Very truly yours,
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><IMG src="y85734y8573404.gif" alt="(SIGNATURE)">
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">GRANT THORNTON LLP
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Grant Thornton LLP</B><BR>
U.S member firm of Grant Thornton International Ltd

</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
</DIV>



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<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>7
<FILENAME>filename7.htm
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<TITLE>corresp</TITLE>
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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><IMG src="y85734y8573402.gif" alt="(FUEL TECH LOGO)">
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Submitted via EDGAR</B></U>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">July&nbsp;22, 2009
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Mr.&nbsp;Jeffrey Gordon<BR>
Staff Accountant<BR>
Division of Corporate Finance<BR>
United States Securities and Exchange Commission<BR>
Washington, D.C. 20549

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B>RE:</B></TD>
    <TD width="1%"><B>&nbsp;</B></TD>
    <TD><B>Fuel Tech, Inc.</B><br><B>
Form&nbsp;8-K Item&nbsp;4.01 filed July&nbsp;15, 2010</B><br><B>
File #1-33059</B></TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Dear Mr.&nbsp;Gordon:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have reviewed your July&nbsp;16, 2010 letter regarding your comments on the above-referenced SEC
filing for Fuel Tech, Inc. (the &#147;Company&#148;) and provide the following responses to your comments.
We have set forth below the text of each of your comments set forth in the comment letter, followed
by our response. Simultaneously with this letter, we are filing Amendment No.&nbsp;1 to our Form 8-K
with the SEC to reflect our responses to such comments.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>SEC Comment:</B></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%"><I>1. Please amend the </I><I>Form 8-K</I><I> to state, if true, that the former accountant&#146;s reports, instead of
report, on the financial statements for either of the past two years did not contain an adverse
opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit
scope, or accounting principles. See Item&nbsp;</I><I>304(a)(1)(ii)</I><I> of Regulation&nbsp;S-K.</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Response: </B>We have amended our Form 8-K to provide that our former accountant&#146;s reports,
instead of report, on the financial statements for either of the past two years did not contain an
adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope, or accounting principles.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>SEC Comment:</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%"><I>2. To the extent that you make changes to the </I><I>Form 8-K</I><I> to comply with our comments, please
obtain and file an updated Exhibit&nbsp;16 letter from the former accountants stating whether the
accountant agrees with the statements made in your revised </I><I>Form 8-K</I><I>.</I>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Mr.&nbsp;Jeffrey Gordon<BR>
Division of Corporate Finance<BR>
United States Securities and Exchange Commission<BR>
July 22, 2010<BR>
Page 2

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Response: </B>We have obtained and filed an updated Exhibit&nbsp;16 letter from our former
accountants. This exhibit is attached to our Form 8-K/A.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>SEC Comment:</B></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%"><I>3. When you engage a new accountant, please report the engagement in a new </I><I>Form 8-K</I><I> and comply
with the requirements of Regulation&nbsp;S-K Item&nbsp;304 (a)(2). In making any disclosures about
consultations with your new accountants, please ensure you disclose any consultations up through the date of engagement.</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Response: </B>When we engage a new accountant, we will report the engagement in a new Form 8-K and
we will comply with the requirements of Regulation&nbsp;S-K Item&nbsp;304 (a)(2). In making any disclosures
about consultations with our new accountants, we will disclose any consultations up through the
date of engagement.
</DIV>

<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">* * * * *
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In responding to your comments, we acknowledge that the Company is responsible for the
adequacy and accuracy of the disclosures in its SEC filings; SEC staff comments or changes to
disclosure in response to SEC staff comments do not foreclose the SEC from taking any action with
respect to the filing; and the Company may not assert SEC staff comments as a defense in any
proceeding initiated by the SEC or any person under federal securities laws of the United States.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">                       /s/ A.G. Grigonis
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Albert G. Grigonis     &nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Vice President, General Counsel
and Corporate Secretary&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>



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