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SEC Company Response from AMERICANA PUBLISHING INC (CIK 0001081751) — Sep 22, 2005

AMERICANA PUBLISHING INC (CIK 0001081751)
Date: Sept. 22, 2005 · CIK: 0001081751 · Accession: 0001144204-05-029577

AI Filing Summary & Sentiment

File numbers found in text: 333-124724

Date
Sept. 22, 2005
Author
/s/
Form
CORRESP
Company
AMERICANA PUBLISHING INC (CIK 0001081751)

Letter

AMERICANA PUBLISHING, INC.

SAN MATEO NE, SUITE 104A

ALBUQUERQUE, NEW MEXICO 87108

September 22, 2005

Securities and Exchange Commission

Fifth Street, N.W.

Judiciary Plaza

Washington, D.C. 20549

Re:

Americana Publishing, Inc.

Request for Acceleration of Registration Statement on Form SB-2

File No. 333-124724

Ladies and Gentlemen:

Americana Publishing, Inc. (the “Company”) hereby requests acceleration of the effectiveness of its Registration Statement on Form SB-2 (File No. 333-124724), filed on May 9, 2005, as amended, to noon on September 23, 2005, or as soon thereafter as practicable.

Please direct any questions or comments regarding this filing to Ronald S. Haligman at (305) 539-3339 or Clayton E. Parker at (305) 539-3306 of Kirkpatrick & Lockhart Nicholson Graham, LLP, counsel to the Company.

Sincerely,
/s/
George Lovato

Show Raw Text
CORRESP
1
filename1.htm

      AMERICANA
        PUBLISHING, INC.

      303
        SAN
        MATEO NE, SUITE 104A

      ALBUQUERQUE,
        NEW MEXICO 87108

      September
        22, 2005

      Securities
        and Exchange Commission

      450
        Fifth
        Street, N.W.

      Judiciary
        Plaza

      Washington,
        D.C. 20549

                Re:

                Americana
                  Publishing, Inc.

                Request
                  for Acceleration of Registration Statement on Form
                  SB-2

                File
                  No. 333-124724

      Ladies
        and Gentlemen:

      Americana
        Publishing, Inc. (the “Company”)
        hereby
        requests acceleration of the effectiveness of its Registration Statement
        on Form
        SB-2 (File No. 333-124724), filed on May 9, 2005, as amended, to noon on
        September 23, 2005, or as soon thereafter as practicable.

      Please
        direct any questions or comments regarding this filing to Ronald S. Haligman
        at
        (305) 539-3339 or Clayton E. Parker at (305) 539-3306 of Kirkpatrick &
        Lockhart Nicholson Graham, LLP, counsel to the Company.

                Sincerely,

                /s/
                  George Lovato

                George
                  Lovato

                President