-----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,
 V/56jMa0gBkkHYET9d4U18nUUId8tLcGLqUkX8NaZgX3eQJQOHEmg7TBNbkMxvN6
 nqtHt045l3XhNyRvtN6F7w==

<SEC-DOCUMENT>0000000000-06-033705.txt : 20061114
<SEC-HEADER>0000000000-06-033705.hdr.sgml : 20061114
<ACCEPTANCE-DATETIME>20060719160136
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-033705
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060719

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WESTERN POWER & EQUIPMENT CORP
		CENTRAL INDEX KEY:			0000939729
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-CONSTRUCTION & MINING (NO PETRO) MACHINERY & EQUIP [5082]
		IRS NUMBER:				911688446
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		4601 N E 77TH AVE
		STREET 2:		STE 200
		CITY:			VANCOUVER
		STATE:			WA
		ZIP:			98662
		BUSINESS PHONE:		2062532346
PUBLIC REFERENCE ACCESSION NUMBER:		0001072613-05-002264
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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