Re: | Save the World Air, Inc. Registration Statement on Form SB-2 (File No. 333-137855) |
1. | Please provide a more detailed description of the PIPE Warrants, including the transactions involved in issuing the PIPE warrants. | |
RESPONSE: Additional language has been added on page 49 describing the transaction in which the PIPE Warrants were issued. | ||
2. | We note from Item 26 of Part II of the registration statement that you have also issued ten-year warrants and five-year warrants. Please disclose these warrants in the prospectus. | |
RESPONSE: A new subsection entitled Other Warrants has been added commencing on page 49 to describe the five-year and ten-year warrants, including the transactions in which they were issued, which warrants are outstanding. Please note that the five-year warrant issued in November 2004 to one individual, was exercised by such individual and such warrant is no longer outstanding. |
3. | Please include the signature for principal accounting officer. | |
RESPONSE: The signature block has been revised to indicate the Eugene E. Eichler is both the Chief Executive Officer and Chief Financial Officer of the Registrant. |