-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, I2NBSCGVnLkp5vmWEI5c5q1OMqpNPzXu1vGR8aa64CQKn4Rj9tmeomJfgk1lv/WT th/x2MTiGlRGBRigT+JZiA== 0001144204-08-045830.txt : 20080926 0001144204-08-045830.hdr.sgml : 20080926 20080812161320 ACCESSION NUMBER: 0001144204-08-045830 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080812 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WINDSWEPT ENVIRONMENTAL GROUP INC CENTRAL INDEX KEY: 0000814915 STANDARD INDUSTRIAL CLASSIFICATION: HAZARDOUS WASTE MANAGEMENT [4955] IRS NUMBER: 112844247 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 SWEENEYDALE AVE CITY: BAY SHORE STATE: NY ZIP: 11706 BUSINESS PHONE: 5166947060 MAIL ADDRESS: STREET 1: 100 SWEENEYDALE AVE CITY: BAY SHORE STATE: NY ZIP: 11706 FORMER COMPANY: FORMER CONFORMED NAME: COMPREHENSIVE ENVIRONMENTAL SYSTEMS INC DATE OF NAME CHANGE: 19950222 FORMER COMPANY: FORMER CONFORMED NAME: INTEGRATED RESOURCE TECHNOLOGIES INC /DE/ DATE OF NAME CHANGE: 19941014 FORMER COMPANY: FORMER CONFORMED NAME: INTERNATIONAL RESOURCE TECHNOLOGIES INC DATE OF NAME CHANGE: 19930630 CORRESP 1 filename1.htm
 

Windswept Environmental Group, Inc.
895 Waverly Avenue
Holtsville, New York 11742


August 12, 2008

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Jennifer Hardy

 
Re:
Windswept Environmental Group, Inc.
Registration Statement on Form S-1
File No. 333-150130
Request for Acceleration of Effectiveness 
 
Dear Ms. Hardy:

Pursuant to Rule 461(a) promulgated under the Securities Act of 1933, as amended, Windswept Environmental Group, Inc. (the “Company”) respectfully requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Company’s referenced Registration Statement (the “Registration Statement”) on Form S-1 to Tuesday, August 12, 2008, at 5:00 p.m., or as soon as practicable thereafter. The Company hereby acknowledges that:

·
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

·
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The Company would appreciate telephone notice of effectiveness of the Registration Statement to the Company’s counsel, Gary T. Moomjian, Esq. or Kevin W. Waite, Esq. at (516) 937-5900.
     
 
Very truly yours,
 
WINDSWEPT ENVIRONMENTAL GROUP, INC.
 
 		  
 		  
 
    By:  /s/ Arthur Wasserspring
 
Name: Arthur Wasserspring
 
Title: Chief Financial Officer

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