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QS Energy, Inc.

Regulatory Filings Oct 27, 2006

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CORRESP 1 filename1.htm corresp PAGEBREAK

SAVE THE WORLD AIR, INC. 5125 Lankershim Boulevard North Hollywood, California 91601

October 27, 2006

VIA EDGAR

Ms. H. Yuna Peng Securities and Exchange Commission 100 F Street, N.E. Washington D.C. 20549

Re:
(File No. 333-137855)

Dear Ms. Peng:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Save the World Air, Inc. (the “Registrant”) hereby requests that the staff of the Securities and Exchange Commission (the “Commission”) take such action as is appropriate to accelerate the effectiveness of its registration statement on Form SB-2 (File No. 333-137855) to 5:00 p.m. Eastern Time on October 30, 2006, or as soon thereafter as practicable. We also request permission to supplement this request orally via telephone with the staff of the Commission.

In making this request, the Registrant 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 Registrant from its full
responsibility for the adequacy and accuracy of the disclosures in the filing; and |
| • | The Registrant may not assert this action as a defense in any proceeding by the
Commission or any person under the federal securities laws of the United States. |

SAVE THE WORLD AIR, INC.
By /s/ Eugene E. Eichler
Eugene E. Eichler
Chief Executive Officer and Chief Financial Officer

Folio /Folio

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