Attached files

file filename
S-1/A - S-1/A - Blue Earth, Inc.y84882sv1za.htm
EX-23.1 - EX-23.1 - Blue Earth, Inc.y84882exv23w1.htm
EX-23.2 - EX-23.2 - Blue Earth, Inc.y84882exv23w2.htm
EX-10.19 - EX-10.19 - Blue Earth, Inc.y84882exv10w19.htm
Exhibit 5.1
(SRFF LOGO)
June 3, 2010
VIA ELECTRONIC TRANSMISSION
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: Genesis Fluid Solutions Holdings, Inc. Form S-1 Registration Statement
Ladies and Gentlemen:
     We refer to