Law Offices of Thomas E. Puzzo, PLLC
3823 44th Ave. NE
Seattle, Washington 98105
Telephone: (206) 522-2256 / Facsimile: (206) 260-0111

Writer’s e-mail: tpuzzo@msn.com
Writer’s cell: (206) 412-6868
 
May 28, 2013

VIA EDGAR

Amanda Ravitz
Assistant Director
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
 
Re:   Terra Tech Corp. (the “Company”)
    Amendment No. 2 to Registration Statement on Form S-1
    Filed May 28, 2013
    File No. 333-188477
 
Dear Ms. Ravtiz:
 
We respectfully hereby submit the information in this letter, on behalf of our client, Terra Tech Corp., in response to the letter of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) dated May 21, 2013.  Amendment No. 2 to the Company’s referenced Form S-1 was filed with the Commission via EDGAR on May 28, 2013.

The Company has included its financial statements for the quarter ended March 31, 2013, in Amendment No. 2 to its Registration Statement on Form S-1.

Please contact the undersigned with any questions or comments.

 
  Very truly yours,  
     
  /s/ Thomas E. Puzzo  
     
  Thomas E. Puzzo