Replies to post #180072 on Plastic2Oil Inc (PTOI)

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"JB who? Never heard of 'em."

Mail Stop 4561
August 20, 2009
John Bordynuik
Chief Executive Officer
310 Holdings, Inc.
500 Technology Square
Cambridge, MA 90212
Re: 310 Holdings, Inc.
Form 8-K Filed August 17, 2009
File No. 000-52444

Dear Mr. Bordynuik:
We have reviewed the above referenced filing and have the following comments.

http://sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=0001381105&type=UPLOAD&dateb=&owner=include&count=40