SEC – ‘UPLOAD’ from 9/9/04 re: Beacon Power Corp – ‘LETTER’

On:  Thursday, 9/9/04, at 2:43pm ET   ·   Private-to-Public:  Document ¶ — Delayed-and-Released:  5/16/05   ·   Accession #:  0-4-28925

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Delayed-and-Released Comment Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER    ¶ Burnett LETTER Dated 9/7/04 Re Item 4.01 Form 8-K      2±    10K 
                          Filed 9/2/04                                           


Mail Stop 0308                                                                  
                                                 September 7, 2004

James M. Spiezio                                                                
Vice President of Finance and Chief Financial Officer                           
Beacon Power Corporation                                                        
234 Ballardvale Street                                                          
Wilmington, MA  01887                                                           

RE:     Beacon Power Corporation                                                
Item 4 Form 8-K filed September 2, 2004                         
File No. 1-16171                                        

Dear Mr. Spiezo:                                                                

       We have reviewed the above referenced filing and have the
following comments.  We welcome any  questions you may have about our           
comments.  Feel free to contact us at the telephone numbers listed at           
the end of this letter.                                                         
1. We believe the disclosure in the first paragraph should be                   
clearer.  You state that Deloitte decided not to stand for re-                  
election, but you also indicate that they resigned.  If Deloitte                
resigned effective August 27, 2004, please revise to so state, if               
they are going to discontinue being your independent auditor at some            
future date please revise to clarify what this date is and state the            
last date they acted as your principal accountant.  Please revise or            
advise.                                                                         
2. Please revise the disclosure in the filing to state if there were            
any disagreements through the date of resignation.  The disclosure in           
the third paragraph just says that there were no disagreements                  
through June 30, 2004.  See Item 304(a)(1)(iv) of Regulation S-K and            
revise accordingly.                                                             
3. The file number on the cover of your document is incorrect.                  
Please see above for your correct file number as shown on the                   
Commission`s records.  Please use this number in your amendment.                
4. Please note that you need to file a new Form 8-K when you engage             
new independent accountants.                                                    

Beacon Power Corporation                                                        
September 7, 2004                                                               
Page 2                                                                          

We urge all persons who are responsible for the accuracy and  
adequacy of the disclosure in the filings reviewed by the staff to be           
certain that they have provided all information investors require.              
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               
disclosure in the filings;                                                      
* staff comments or changes to disclosure in response to staff                  
comments in the filings reviewed by the staff do not foreclose the              
Commission from taking any action with respect to the filing; and               
* 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.                                   

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 our review of your filing or in response to              
our comments on your filing.                                                    

The amendment should be filed as promptly as possible but not   
later than 5 business days from the date of this letter.  The                   
amendment should include an updated letter from your former                     
accountants indicating whether or not they agree with the disclosures           
as revised.  Any questions regarding the above should be directed to            
me at (202) 942-1809, or in my absence, to Robert Benton at (202)               
942-1811.                                                                       

                                          Sincerely,

                                              Robert Burnett
                                                        Staff Accountant

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Publicly Released on:		5/16/05		10-Q,  8-K,  UPLOAD
Filed on:		9/9/04		4,  UPLOAD
		9/7/04		UPLOAD
		9/2/04		8-K,  UPLOAD
		8/27/04		UPLOAD
		6/30/04		10-Q
				List all Filings

1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 9/02/04  Beacon Power Corp.                8-K:4       8/30/04    2:6K