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the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
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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
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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.
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Very truly yours,
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HII TECHNOLOGIES, INC.
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/s/ Matthew C. Flemming
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Matthew C. Flemming
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Chief Executive Officer
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