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June 14, 2010
William Thompson
Accounting Branch Chief
Securities and Exchange Commission
Mail Stop 3561
100 F Street, N.E.
Washington, D.C. 20549-0405
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Re:
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SKYE International, Inc.
Item 4.02 Form 8-K
Filed November 20, 2009
File No. 0-27549
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Dear Mr. Thompson:
The Company is filing an amended Form 8-K that responds to comments from the staff.
The Company acknowledges that:
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the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
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staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
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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.
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Please contact the undersigned with any additional questions or comments you may have.
Sincerely,
Perry Logan
Chief Executive Officer
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Cc:
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Dill Dill Carr Stonbraker & Hutchings, P.C.
Mantyla McReynolds LLC
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