<SEC-DOCUMENT>0001557234-14-000034.txt : 20141219
<SEC-HEADER>0001557234-14-000034.hdr.sgml : 20141219
<ACCEPTANCE-DATETIME>20141119163127
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001557234-14-000034
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20141119

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ECOLOGY COATINGS, INC.
		CENTRAL INDEX KEY:			0001173313
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-INDUSTRIAL MACHINERY & EQUIPMENT [5084]
		IRS NUMBER:				260014658
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		24663 MOUND ROAD
		CITY:			WARREN
		STATE:			MI
		ZIP:			48091
		BUSINESS PHONE:		2483709900

	MAIL ADDRESS:	
		STREET 1:		24663 MOUND ROAD
		CITY:			WARREN
		STATE:			MI
		ZIP:			48091

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Ecology Coatings, Inc.
		DATE OF NAME CHANGE:	20070711

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OCIS CORP
		DATE OF NAME CHANGE:	20020513
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center">Ecology Coatings, Inc.</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center">8605 Santa Monica Boulevard</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center">Los Angeles, CA 90069</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0"><U>Via EDGAR</U></P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">Division of Corporate Finance</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">Washington DC 20549</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">&#9;Re&#9;Ecology Coatings, Inc.</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Item 4.01 Form 8-K</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Filed October 31, 2014</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">File No. 333-91436</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">Dear Sir or Madam,</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">I am the Chief Executive Officer of Ecology
Coatings, Inc (the &ldquo;Company&rdquo;). I have reviewed the Company&rsquo;s Current Report on Form 8-K filed October 31, 2014.
In connection with such review, I acknowledge that:</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 12pt">1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">The Company is responsible for the adequacy and accuracy of the disclosure
in the filing;</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 12pt">2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Staff comments or changes to disclosure in response to staff comments
do not foreclosure the Commission from taking any action with respect to the filing; and</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 12pt">3.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">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</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">Thank for your time and consideration.</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Yours very truly,</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">ECOLOGY COATINGS, INC</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">&#9;&#9;/s/ Shulamit Lazar</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shulamit Lazar</P>



<P STYLE="margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
