SEC Comment Letter for AMERICANA PUBLISHING INC (CIK 0001081751) — Sep 22, 2005

AMERICANA PUBLISHING INC (CIK 0001081751)
Date: Sept. 22, 2005 · CIK: 0001081751 · Accession: 0000000000-05-049199

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AI Filing Summary & Sentiment

File numbers found in text: 000-25783

Date

September 22, 2005

Author

Linda Cvrkel

Form

UPLOAD

Company

AMERICANA PUBLISHING INC (CIK 0001081751)

Letter

Mail Stop 3561 Via US Mail and Facsimile Mr. George Lovato, Jr. President and Chief Executive Officer 303 San Mateo NE, Suite 104A Albuquerque, New Mexico 87108

Re: Americana Publishing, Inc. Form SB-2 Filed May 9, 2005 Form 10-KSB for the year ended December 31, 2004 Forms 10-QSB for the periods ended March 31, 2005 and June 30, Commission file #: 000-25783

Dear Mr. Lovato:

We have completed our review of your Form SB-2, Form 10-KSB and related filings and have no further comments at this time.

Sincerely,
Linda Cvrkel
Branch Chief

Show Raw Text

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

									September 22, 2005

Mail Stop 3561

Via US Mail and Facsimile

Mr. George Lovato, Jr.
President and Chief Executive Officer
303 San Mateo NE, Suite 104A
Albuquerque, New Mexico 87108

Re:	Americana Publishing, Inc.
      Form SB-2 Filed May 9, 2005
      Form 10-KSB for the year ended December 31, 2004
      Forms 10-QSB for the periods ended March 31, 2005 and June
30,
2005
	Commission file #: 000-25783

Dear Mr. Lovato:

	We have completed our review of your Form SB-2, Form 10-KSB
and
related filings and have no further comments at this time.

							Sincerely,

Linda Cvrkel
Branch Chief

</TEXT>
</DOCUMENT>

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