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SEC Company Response from Advance Nanotech, Inc. (CIK 0000354699) — Nov 2, 2005

Advance Nanotech, Inc. (CIK 0000354699)
Date: Nov. 2, 2005 · CIK: 0000354699 · Accession: 0001170918-05-000764

AI Filing Summary & Sentiment

File numbers found in text: 333-125428

Date
November 1, 2005
Author
/s/ Magnus Gittins
Form
CORRESP
Company
Advance Nanotech, Inc. (CIK 0000354699)

Letter

November 1, 2005 VIA EDGAR, FACSIMILE AND U.S. MAIL SECURITIES & EXCHANGE COMMISSION Division of Corporate Finance, Office of Small Business Review 450 Fifth Street N.W. Washington, D.C. 20549

Re: REVISED ACCELERATION REQUEST Advance Nanotech, Inc. (the "Company") Registration of 26,305,374 Shares of the Company's Common Stock on Form SB-2 Form SB-2 ("First Amendment") Original Filing Date: June 2, 2005, amended on October 28, 2005 SEC File No.: 333-125428

Dear Commission:

Pursuant to Rule 462 of the Securities Exchange Act of 1933, as amended, the Company hereby requests the acceleration of its Registration Statement on Form SB-2, as filed, with the Commission electronically through the EDGAR system on June 2, 2005 and amended on October 28, 2005, SEC File Number 333-125428, which will be manually delivered to the Commission on during the week of October 31, 2005, and that said Registration Statement be declared effective Thursday, November 3, 2005, as of 3:00 PM, or as soon thereafter as is practical.

On behalf of Advance Nanotech, I confirm the following:

o Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

o The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for adequacy and accuracy of the disclosure in the filing; and

o The company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
/s/ Magnus Gittins
------------------------------
MAGNUS GITTINS, Director & CEO

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

                            AMENDED NOVEMBER 2, 2005
                            ------------------------

November 1, 2005

VIA EDGAR, FACSIMILE AND U.S. MAIL

SECURITIES & EXCHANGE COMMISSION
Division of Corporate Finance, Office of Small Business Review
450 Fifth Street N.W.
Washington, D.C.  20549

Re:      REVISED ACCELERATION REQUEST
         Advance Nanotech, Inc. (the "Company")
         Registration of 26,305,374 Shares of the Company's Common Stock on Form
         SB-2
         Form SB-2 ("First Amendment")
         Original Filing Date: June 2, 2005, amended on October 28, 2005
         SEC File No.: 333-125428

Dear Commission:

Pursuant to Rule 462 of the  Securities  Exchange Act of 1933,  as amended,  the
Company hereby requests the acceleration of its  Registration  Statement on Form
SB-2, as filed, with the Commission  electronically  through the EDGAR system on
June 2, 2005 and amended on October 28, 2005, SEC File Number 333-125428,  which
will be manually  delivered to the  Commission on during the week of October 31,
2005,  and that said  Registration  Statement  be declared  effective  Thursday,
November 3, 2005, as of 3:00 PM, or as soon thereafter as is practical.

On behalf of Advance Nanotech, I confirm the following:

     o    Should the  Commission  or the staff,  acting  pursuant  to  delegated
          authority,  declare the filing  effective,  it does not  foreclose the
          Commission from taking any action with respect to the filing;

     o    The  action  of  the  Commission  or the  staff,  acting  pursuant  to
          delegated  authority,  in  declaring  the filing  effective,  does not
          relieve the company  from its full  responsibility  for  adequacy  and
          accuracy of the disclosure in the filing; and

     o    The company  may not assert  staff  comments  and the  declaration  of
          effectiveness  as  a  defense  in  any  proceeding  initiated  by  the
          Commission  or any person  under the  federal  securities  laws of the
          United States.

                                               Sincerely,

                                               /s/ Magnus Gittins
                                               ------------------------------
                                               MAGNUS GITTINS, Director & CEO
</TEXT>
</DOCUMENT>