SEC Company Response from Axion Power International, Inc. (CIK 0001028153) — May 31, 2005

Axion Power International, Inc. (CIK 0001028153)
Date: May 31, 2005 · CIK: 0001028153 · Accession: 0001028153-05-000018

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AI Filing Summary & Sentiment

File numbers found in text: 333-124317

Date

May 31, 2005

Author

& Fefer

Form

CORRESP

Company

Axion Power International, Inc. (CIK 0001028153)

Letter

Washington DC 20549 Re: Axion Power International, Inc. Form SB-2 Registration Statement Commission File No. 333-124317

Dear Mr. Schwall,

Axion Power International will be filing an amendment to its Form SB-2 registration statement later today in response to your comment letter of May 20th. Since the amendment refers to a sworn declaration of William Noall, the Chapter 11 trustee for Mega-C Power Corporation and I am of the view that the Noall declaration should not properly be filed as an exhibit to Axion’s registration statement, I am providing a copy as an attachment to this letter.

I am having 3 hard copies of a detailed redline printed and sent to you via Federal Express. If they do not arrive tomorrow, please let me know immediately.

Very
truly yours,
Petersen
& Fefer

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CORRESP
1
filename1.htm

Axion Correspondence

Petersen
& Fefer

      Attorneys
      at Law

      Telephone
      4126 684-05 00

      Château
      de Barberêche

      Facsimile
      4126 684-0505

      Switzerland
      1783 Barberêche

      Houston
      Voicemail/Fax

      E-mail

      New
      York Voicemail/Fax

      (281)
      596-4545

      jlp@ipo-law.com

      (212)
      401-4750

May 31,
2005

TO
BE FILED AS CORRESPONDENCE ON THE EDGAR SYSTEM

IMMEDIATE
COPY VIA E-Mail Attachment

Mr. H.
Roger Schwall, Assistant Director

U.S.
Securities and Exchange Commission

450 Fifth
Street N.W.

Washington
DC 20549

Re: Axion
Power International, Inc.

Form SB-2
Registration Statement

Commission
File No. 333-124317

Dear
Mr.
Schwall,

Axion
Power International will be filing an amendment to its Form SB-2 registration
statement later today in response to your comment letter of May 20th. Since the
amendment refers to a sworn declaration of William Noall, the Chapter 11 trustee
for Mega-C Power Corporation and I am of the view that the Noall declaration
should not properly be filed as an exhibit to Axion’s registration statement, I
am providing a copy as an attachment to this letter.

I am
having 3 hard copies of a detailed redline printed and sent to you via Federal
Express. If they do not arrive tomorrow, please let me know
immediately.

Very
truly yours,

Petersen
& Fefer

/s/

John L.
Petersen

Attorney
at Law

SecProbe.io