VIA EDGAR
Amanda Ravitz
Assistant Director
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
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Terra Tech Corp. (the “Company”) |
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Amendment No. 2 to Current Report on Form 8-K |
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Filed February 28, 2012 |
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File No. 000-54258 |
Dear Ms. Ravtiz:
Pursuant to the staff’s comment letter dated February 22, 2012, we respectfully submit this letter on behalf of our client, the Company.
Amendment No. 2 to the Company’s Form 8-K was filed with the Commission via EDGAR on February 28, 2012.
Amendment No. 2 includes the audit report in the same file as the financial statements under Exhibit 99.1 and unaudited pro forma combined financial information of Terra Tech Corp. and its wholly-owned subsidiary, GrowOp Technology Ltd. as Exhibit 99.2.
Please contact the undersigned with any questions, comments or other communications to the Company.
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Very truly yours, |
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/s/ Thomas E. Puzzo |
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Thomas E. Puzzo |