Mail Stop 3561

							January 18, 2006



Gregory D. Frost
Chief Executive Officer
Able Energy, Inc.
198 Green Pond Road
Rockaway, NJ  07866


	RE:	Able Energy, Inc.
		Item 4.01 Form 8-K filed January 9, 2006
		File No. 1-15035


Dear Mr. Frost:

          We have reviewed your filing and have the following
comments.  Where indicated, we think you should revise your
document
in response to these comments.  If you disagree, we will consider
your explanation as to why our comment is inapplicable or a
revision
is unnecessary.  Please be as detailed as necessary in your
explanation.

          Please understand that the purpose of our review process
is
to assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your
filings.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to contact us at the telephone numbers
listed
at the end of this letter.

1. Please revise paragraph 4.01(a)(ii) of your disclosure to
clarify
that you are referring to the principal accountant`s reports for
either of the past two fiscal years.  As worded, it appears you
may
be referring to only the most recent report, which covers two
years
of financial statements.
2. Please revise paragraph 4.01(a)(iv) of your disclosure to cover
the subsequent interim period through January 4, 2006, the date of
dismissal.  See Item 304(a)(1)(iv) of Regulation S-K and revise
accordingly.




Gregory D. Frost
Able Energy, Inc.
January 18, 2006
Page 2



      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings to be certain that the
filings include all information required under the Securities
Exchange Act of 1934 and that they have provided all information
investors require for an informed investment decision.  Since the
company and its management are in possession of all facts relating
to
a company`s disclosure, they are responsible for the accuracy and
adequacy of the disclosures they have made.

	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosures in the filing;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and

?	the company may not assert this action as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

	In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in connection with our review of
your
filing or in response to our comments on your filing.

	As appropriate, please amend your filing and respond to these
comments within 10 business days or tell us when you will provide
us
with a response.  Please provide the representations requested
above
and file your response to these comments as an EDGAR
correspondence
file.  The amendment should include an updated letter from your
former accountant`s stating whether or not they agree with
disclosure, as revised.

	You may contract Robert Burnett, Staff Accountant, at (202)
551-
3330 to me at (202) 551-3841 if you have questions regarding these
comments.

							Sincerely,



							Michael Moran
						            Branch Chief

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