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SEC Comment Letter for AMERICAN PETRO-HUNTER INC (CIK 0001040482) — Aug 18, 2005

AMERICAN PETRO-HUNTER INC (CIK 0001040482)
Date: Aug. 18, 2005 · CIK: 0001040482 · Accession: 0000000000-05-042836

AI Filing Summary & Sentiment

Date
August 18, 2005
Author
Jill Davis
Form
UPLOAD
Company
AMERICAN PETRO-HUNTER INC (CIK 0001040482)

Letter

August 18, 2005 VIA U.S Mail and Facsimile to 604-507-2187 Mr. Patrick McGowan Chief Executive Officer American Petro-Hunter Inc. 205-16055 Fraser Highway Surrey, BC V3S 2W9 Canada

Re: American Petro-Hinter Inc. Item 4.01 Form 8-K Filed August 9, 2005 File No. 0-22723

Dear Mr. McGowan:

We have reviewed your filing and have the following comments. Where indicated, we think you should revise your document in response to these comments. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. In some of our comments, we may ask you to provide us with more information so we may better understand your disclosure. After reviewing this information, we may raise additional comments.

Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comments or any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.

1. Please clarify your statements at paragraph (a)(i) to indicate whether your former auditor resigned voluntarily or was dismissed. 2. Revise paragraph (a)(iv) to indicate that the period through which there were no disagreements extended to March 24, 2005, the effective date of the change, if true, or address the disclosure requirements at Item 304(a)(iv) of Regulation S-B. 3. Include an updated letter from the former auditor indicating its agreement with the revised disclosures in the amendment.

As appropriate, please amend your filing and respond to these comments within five business days or tell us when you will respond. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested information. Please understand that we may have additional comments after reviewing your amendment and responses to our comments.

We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes all information required under the Securities Exchange Act of 1934 and that they have provided all information investors require for an informed investment decision. Since the company and its management are in possession of all facts relating to a company`s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.

In connection with responding to our comments, please provide, in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the disclosure in the filing;

* staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

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

In addition, please be advised that the Division of Enforcement has access to all information you provide to the staff of the Division of Corporation Finance in our review of your filing or in response to our comments on your filing.

If you have any questions, please call Gabrielle Malits at (202) 551- 3702.

Sincerely,
Jill Davis
Branch Chief

Show Raw Text
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<FILENAME>filename1.txt
<TEXT>
								August 18, 2005

VIA U.S Mail and Facsimile to 604-507-2187
Mr. Patrick McGowan
Chief Executive Officer
American Petro-Hunter Inc.
205-16055 Fraser Highway
Surrey, BC V3S 2W9
Canada

Re:	American Petro-Hinter Inc.
	Item 4.01 Form 8-K
      Filed August 9, 2005
	File No. 0-22723

Dear Mr. McGowan:

      We have reviewed your filing and have the following
comments.  Where
indicated, we think you should revise your document in response to
these
comments.  If you disagree, we will consider your explanation as
to why
our comment is inapplicable or a revision is unnecessary.  Please
be as
detailed as necessary in your explanation.  In some of our
comments, we
may ask you to provide us with more information so we may better
understand your disclosure.  After reviewing this information, we
may
raise additional comments.

	Please understand that the purpose of our review process is
to assist
you in your compliance with the applicable disclosure requirements
and to
enhance the overall disclosure in your filing.  We look forward to
working
with you in these respects.  We welcome any questions you may have
about
our comments or any other aspect of our review.  Feel free to call
us at
the telephone numbers listed at the end of this letter.

1. Please clarify your statements at paragraph (a)(i) to indicate
whether
your former auditor resigned voluntarily or was dismissed.
2. Revise paragraph (a)(iv) to indicate that the period through
which
there were no disagreements extended to March 24, 2005, the
effective date
of the change, if true, or address the disclosure requirements at
Item
304(a)(iv) of Regulation S-B.
3. Include an updated letter from the former auditor indicating
its
agreement with the revised disclosures in the amendment.

       As appropriate, please amend your filing and respond to
these
comments within five business days or tell us when you will
respond.
Please furnish a cover letter with your amendment that keys your
responses
to our comments and provides any requested information.  Please
understand
that we may have additional comments after reviewing your
amendment and
responses to our comments.

	 We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the
filing
includes all information required under the Securities Exchange
Act of
1934 and that they have provided all information investors require
for an
informed investment decision.  Since the company and its
management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have
made.

	In connection with responding to our comments, please
provide, in
writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* staff comments or changes to disclosure in response to staff
comments do
not foreclose the Commission from taking any action with respect
to the
filing; and

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

      In addition, please be advised that the Division of
Enforcement has
access to all information you provide to the staff of the Division
of
Corporation Finance in our review of your filing or in response to
our
comments on your filing.

	If you have any questions, please call Gabrielle Malits at
(202) 551-
3702.

							Sincerely,

							Jill Davis
							Branch Chief

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Mr. Patrick McGowan
American Petro-Hunter Inc.
August 18, 2005
page 2

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
100 F STREET NE
WASHINGTON, D.C. 20549-7010

   DIVISION OF
CORPORATION FINANCE
MAIL STOP 7010

</TEXT>
</DOCUMENT>