LETTER 1 filename1.txt Mail Stop 0407 September 15, 2005 Via U.S. Mail and Fax ( 610.834.7777 ) Rudolph A. Lutterschmidt, Vice President, CFO and CAO Nocopi Technologies, Inc. 9C Portland Road West Conshohocken, PA 19428 RE: Nocopi Technologies, Inc. Form 10-KSB for the fiscal year ended December 31, 2004 Filed March 31, 2005 File No. 000-20333 Dear Mr. Lutterschmidt: We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments. Sincerely, Larry Spirgel Assistant Director ?? ?? ?? ?? Mr. Lutterschmidt, Nocopi Technologies, Inc. April 22, 2005 Page 4 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE