CORRESP 1 filename1.txt BION ENVIRONMENTAL TECHNOLOGIES, INC. 641 Lexington Avenue, 17th Floor New York, New York (212) 758-6622 May 11, 2007 Max A. Webb Assistant Director United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE, Mail Stop 3561 Washington, D.C. 20549 Re: Bion Environmental Technologies, Inc. Amendment No. 4 to Registration Statement on Form 10-SB Filed May 11, 2007 File No. 000-19333 Dear Mr. Webb: By way of this correspondence, on behalf of Bion Environmental Technologies, Inc. (the "Company"), I, Mark A. Smith, President, acknowledge the following: * the Company is responsible for the adequacy and accuracy of the disclosure in the filing; * 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 * 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. Very truly yours, BION ENVIRONMENTAL TECHNOLOGIES, INC. By:/s/ Mark A. Smith Mark A. Smith, President