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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001144204-10-068116.txt : 20110210
<SEC-HEADER>0001144204-10-068116.hdr.sgml : 20110210
<ACCEPTANCE-DATETIME>20101223145353
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-10-068116
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20101223

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ENTRX CORP
		CENTRAL INDEX KEY:			0000013547
		STANDARD INDUSTRIAL CLASSIFICATION:	CONSTRUCTION SPECIAL TRADE CONTRACTORS [1700]
		IRS NUMBER:				952368719
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		800 NICOLLET MALL
		STREET 2:		SUITE 2690
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55402
		BUSINESS PHONE:		612 333-0614

	MAIL ADDRESS:	
		STREET 1:		800 NICOLLET MALL
		STREET 2:		SUITE 2690
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55402

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	METALCLAD CORP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BOWER INDUSTRIES INC
		DATE OF NAME CHANGE:	19870618

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PHOENIX GEMS INC
		DATE OF NAME CHANGE:	19730617
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
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CORPORATION</font></div>
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21, 2010</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By
EDGAR</font></div>
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Decker</font></div>
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Branch Chief</font></div>
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and Exchange Commission MaiI Stop 710</font></div>
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Street, N.E.</font></div>
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D.C.&#160;20549-7010</font></div>
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      Corporation</font></div>
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      10-K for the year ended December 31,</font></div>
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      SEC File No. 0-2000</font></div>
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    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
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Decker:</font></div>
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connection with the response of Entrx Corporation ("Entrx") to the Securities
and Exchange Commission ("SEC") staff comment letter received by Entrx dated
October 26, 2010 (referred to herein as the "Staff Comment Letter"), relating to
Entrx's Form 10-K for the period ended December 31, 2009 and Entrx's Form 10-Q
for the period ended June 30, 2010, and as requested by the SEC, this is to
advise the SEC that Entrx acknowledges:</font></div>
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              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">1.
      Entrx is responsible for the adequacy and accuracy of the disclosures in
      its filings with the SEC;</font></div>
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              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">2.
      SEC staff comments, and changes to disclosure in response to SEC comments,
      do not preclude the SEC from taking action with respect to any filing;
      and</font></div>
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              <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">3.
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      as a defense in any proceeding initiated by the SEC or any person under
      the federal securities laws of the United
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letter supersedes and takes the place of the letter of Entrx addressed to the
SEC covering the above subject and dated November 5, 2010.</font></div>
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                <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Very
      truly yours</font></div>
                <div>&#160;</div>
                <div>&#160;</div>
                <div><font size="2">ENTRX CORPORATION</font></div>
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              <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
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      L. Hauser</font></td>
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