SEC Comment Letter for Crisp Momentum (CRSF) — Apr 6, 2006
Crisp Momentum Inc.
Date: April 6, 2006 · CIK: 0000924396 · Accession: 0000000000-06-016259
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April 6, 2006
Zip+4 Code: 20549
Via Fax & U.S. Mail
Mr. Wayne Allyn Root
Chairman and Chief Executive Officer
Gwin, Inc.
5052 South Jones Boulevard
Suite 100
Las Vegas, Nevada 89118
RE: Gwin, Inc. (the “Company”)
Form 10-KSB for the year ended July 31, 2005
File No. 0-24520
Dear Mr. Root:
We have completed our review of your Form 10-K noted above and do not, at this time, have any
further comments.
S i n c e r e l y ,
L i n d a C v r k e l
B r a n c h C h i e f