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SEC Comment Letter for AMERICAN SOUTHWEST HOLDINGS INC (CIK 0001001516) — Dec 23, 2005

AMERICAN SOUTHWEST HOLDINGS INC (CIK 0001001516)
Date: Dec. 23, 2005 · CIK: 0001001516 · Accession: 0000000000-05-063815

AI Filing Summary & Sentiment

File numbers found in text: 000-27947

Date
December 23, 2005
Author
David R. Humphrey
Form
UPLOAD
Company
AMERICAN SOUTHWEST HOLDINGS INC (CIK 0001001516)

Letter

December 23, 2005 Zip+4 Code: 20549-0305 Via Fax & U.S. Mail American Southwest Holdings, Inc. Alan Doyle, President and Director 4225 N. Brown Ave. Scottsdale, Arizona 85251

Re: American Southwest Holdings, Inc. Form 10-KSB for the Year Ended December 31, 2004 File 000-27947

Dear Mr. Doyle:

We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments.

Sincerely,
David R. Humphrey
Branch Chief-Accountant

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

December 23, 2005

Zip+4 Code:  20549-0305

Via Fax & U.S. Mail
American Southwest Holdings, Inc.
Alan Doyle, President and Director
4225 N. Brown Ave.
Scottsdale, Arizona 85251

		Re:	American Southwest Holdings, Inc.
			Form 10-KSB for the Year Ended December 31, 2004
       			File 000-27947

Dear Mr. Doyle:

We have completed our review of your Form 10-KSB and related
filings
and do not, at this time, have any further comments.

      Sincerely,

      David R. Humphrey
      Branch Chief-Accountant

</TEXT>
</DOCUMENT>