<SEC-DOCUMENT>0000950123-11-021066.txt : 20110418
<SEC-HEADER>0000950123-11-021066.hdr.sgml : 20110418
<ACCEPTANCE-DATETIME>20110302104817
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ACCESSION NUMBER:		0000950123-11-021066
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110302

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ENERGY CONVERSION DEVICES INC
		CENTRAL INDEX KEY:			0000032878
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				381749884
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3800 LAPEER ROAD
		CITY:			AUBURN HILLS
		STATE:			MI
		ZIP:			48326
		BUSINESS PHONE:		248-475-0100

	MAIL ADDRESS:	
		STREET 1:		3800 LAPEER ROAD
		CITY:			AUBURN HILLS
		STATE:			MI
		ZIP:			48326

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ENERGY CONVERSION LABORATORIES INC
		DATE OF NAME CHANGE:	19710603
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<DIV align="center" style="font-size: 10pt; margin-top: 18pt">Energy Conversion Devices, Inc.<BR>
3800 Lapeer Road<BR>
Auburn Hills, Michigan 48326
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">March&nbsp;2, 2011
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>By EDGAR Submission</B>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, NE<BR>
Washington, DC 20549<BR>
Attention: Tim Buchmiller

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    <TD width="3%" nowrap align="left"><B>RE:</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Energy Conversion Devices, Inc.</B><BR><B>
Registration Statement on Form&nbsp;S-3</B><BR><B>
SEC File No.&nbsp;333-172228</B><BR><B>
Request for Acceleration</B></TD>
</TR>

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<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Ladies and Gentlemen:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to Rule&nbsp;461 promulgated under the Securities Act of 1933, as amended, Energy
Conversion Devices, Inc. (the &#147;Company&#148;) hereby requests acceleration of the effective date of its
Registration Statement on Form S-3 (SEC File No.&nbsp;333-172228), as amended (the &#147;Registration
Statement&#148;), so that it may become effective at 4:30 p.m., Eastern time, on March&nbsp;4, 2011, or as
soon thereafter as possible.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company hereby acknowledges that:
</DIV>


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    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>should the Securities and Exchange Commission (the &#147;Commission&#148;) or the staff,
acting pursuant to delegated authority, declare the Registration Statement effective,
it does not foreclose the Commission from taking any action with respect to the
Registration Statement;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(ii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the Registration Statement effective, does not relieve the
Company from its full responsibility for the adequacy and accuracy of the disclosure in
the Registration Statement; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(iii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company may not assert the action of the Commission or the staff, acting
pursuant to delegated authority, in declaring the Registration Statement effective as a
defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.</TD>
</TR>



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

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
Page 2

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please call W. Andrew Jack of Covington &#038; Burling LLP, outside counsel to the Company, at
202-662-5232 as soon as the Registration Statement has been declared effective.
</DIV>


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    <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>
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    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Very truly yours,<BR>
<BR>
ENERGY CONVERSION DEVICES, INC.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>

<TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/
Jay B. Knoll, Esq.
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 0px solid #000000" align="left">Jay B. Knoll, Esq.
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Executive Vice President, General Counsel and&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Chief Administrative Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
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