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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001137403-08-000056.txt : 20080818
<SEC-HEADER>0001137403-08-000056.hdr.sgml : 20080818
<ACCEPTANCE-DATETIME>20080509174433
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001137403-08-000056
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080509

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WORLDWATER & SOLAR TECHNOLOGIES CORP.
		CENTRAL INDEX KEY:			0000811271
		STANDARD INDUSTRIAL CLASSIFICATION:	PUMPS & PUMPING EQUIPMENT [3561]
		IRS NUMBER:				330123045
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 LUDLOW DRIVE
		CITY:			EWING
		STATE:			NJ
		ZIP:			08638
		BUSINESS PHONE:		6098180700

	MAIL ADDRESS:	
		STREET 1:		200 LUDLOW DRIVE
		CITY:			EWING
		STATE:			NJ
		ZIP:			08638

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WORLDWATER & POWER CORP
		DATE OF NAME CHANGE:	20051110

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WORLDWATER CORP
		DATE OF NAME CHANGE:	19971027

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GOLDEN BEVERAGE COMPANY
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

                    [WORLDWATER & SOLAR TECHNOLOGIES CORP.
                                 LETTERHEAD]


                                        May 9, 2008


Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Re:     WORLDWATER & SOLAR TECHNOLOGIES CORP.
        PRELIMINARY PROXY MATERIALS FILE NO. 0-16936

Ladies and Gentlemen:

     WorldWater & Solar Technologies Corp. (the "Company") hereby acknowledges
that:

     (i) the Company is responsible for the adequacy and accuracy of the
disclosure in the above-captioned filing;

     (ii) staff comments or changes to disclosure in response to staff comments
do not foreclose the Securities and Exchange Commission from taking any action
with respect to the filing; and

     (iii) the Company may not assert staff comments as a defense in any
proceeding initiated by the Securities and Exchange Commission or any person
under the federal securities laws of the United States.

                                        Very truly yours

                                        /s/ Frank W. Smith

                                        Frank W. Smith
                                        Chief Executive Officer

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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