# EDGAR Filing Document

**Accession Number:** 0001117228
**File Stem:** 0001493152-23-009571
**Filing Date:** 2023-3
**Character Count:** 2814
**Document Hash:** e0cbaf526163544695b5a52cc846a50f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-009571.hdr.sgml**: 20230501

**ACCESSION NUMBER**: 0001493152-23-009571

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230329

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MASS MEGAWATTS WIND POWER INC
- **CENTRAL INDEX KEY:** 0001117228
- **STANDARD INDUSTRIAL CLASSIFICATION:** COGENERATION SERVICES & SMALL POWER PRODUCERS [4991]
- **IRS NUMBER:** 043402789
- **STATE OF INCORPORATION:** MA
- **FISCAL YEAR END:** 0430

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 12 SOUTHGATE PLACE
- **STREET 2:** WORCESTER
- **CITY:** WORCESTER
- **STATE:** MA
- **ZIP:** 01610
- **BUSINESS PHONE:** 508-942-3531

**MAIL ADDRESS:**
- **STREET 1:** PO BOX 60363
- **CITY:** WORCESTER
- **STATE:** MA
- **ZIP:** 01606

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MASS MEGAWATTS  WIND POWER INC
- **DATE OF NAME CHANGE:** 20010307

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MASS MEGAWATTS INC
- **DATE OF NAME CHANGE:** 20010306

Mass Megawatts Wind Power, Inc.

100 Boston Turnpike, Ste J9B#290

Shrewsbury, MA 01545

To:

United States Securities and Exchange Commission

Washington, D.C. 20549

From:

Jonathan Ricker

Chief Executive Officer

100 Boston Turnpike, Ste J9B#290

Shrewsbury, MA 01545

Email: <u>jonricker@aol.com</u> or <u>jonricker@massmegawatts.com</u>

Re:

Mass Megawatts Wind Power, Inc.

Response to Post Qualification Amendment No. 2 on Form 1-A

Filed March 27, 2023

File No. 024-11949

To whom it may concern,

Mass Megawatts has filed an amended Form 1-A and responses are shown in this letter to the comments of your letter sent on March 28, 2023.

1) In our response to your comment number one regarding the updating the Management's Discussion and Analysis of Financial Condition and Results of Operations section of the offering circular to provide a discussion of the results of operations for the interim period ended January 31, 2023, we have added information from the interim period ended January 31, 2023.

2) In our response to your comment number two regarding a new consent of the auditor in Exhibit 2.6 to correctly state the date of the audit report relating to the financial statements of Mass Megawatts Wind Power, Inc. for the year ended April 30, 2021, we notified the auditor of the mistake and the auditor realized that the correct date of the audit report is April 5, 2022 and it is related to the filing of the Form 10-12G on the following morning of April 6, 2022. The Exhibit 2.6 related to the "Consent of the Auditor" was replaced with a corrected "Consent of the Auditor."

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| |
|:---|
| Sincerely, |
| */S/ Jonathan Ricker* |
| Jonathan Ricker |
| Chief Executive Officer |
| Mass Megawatts Wind Power, Inc. |

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