SecProbe.io

Filing text and metadata
Intelligence Terminal Search Probe Scores Topics IPO Watchlist Monthly Activity About API

SEC Company Response from XTREME COMPANIES INC (CIK 0001114908) — Sep 21, 2005

XTREME COMPANIES INC (CIK 0001114908)
Date: Sept. 21, 2005 · CIK: 0001114908 · Accession: 0001231742-05-000605

AI Filing Summary & Sentiment

File numbers found in text: 333-127825

Date
September 21, 2005
Author
Chief Executive Officer
Form
CORRESP
Company
XTREME COMPANIES INC (CIK 0001114908)

Letter

VIA FACSIMILE TO (202) 772-9369 AND EDGAR ----------------------------------------------- United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E., Mail Stop 7010 Washington, D.C. 20549 Attention: Ms. Pamela A. Long

Re: Xtreme Companies, Inc. File No. 333-127825

Dear Ms. Long:

Pursuant to Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, Xtreme Companies, Inc. (the "Company"), hereby requests that the above-captioned Registration Statement on Form SB-2/A (the "Registration Statement") be accelerated to Wednesday, September 21, 2005 at 5:00 pm EST or as soon as practicable thereafter. We acknowledge that:

- should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

- the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

- the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The cooperation of the staff in meeting our request is very much appreciated. Please call Amy Trombly at (617) 243-0060 if you have any questions or if we can otherwise be of assistance to you.

Very truly yours,
/s/ Kevin Ryan
--------------------
Kevin Ryan
Chief Executive Officer

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

September  21,  2005

VIA  FACSIMILE  TO  (202)  772-9369  AND  EDGAR
-----------------------------------------------

United  States  Securities  and  Exchange  Commission
Division  of  Corporation  Finance
100  F  Street,  N.E.,  Mail  Stop  7010
Washington,  D.C.  20549

Attention:  Ms.  Pamela  A.  Long

Re:     Xtreme  Companies,  Inc.
File  No.  333-127825

Dear  Ms.  Long:

     Pursuant  to  Rule  461  of the Rules and Regulations promulgated under the
Securities  Act  of  1933,  as  amended, Xtreme Companies, Inc. (the "Company"),
hereby  requests  that the above-captioned Registration Statement on Form SB-2/A
(the  "Registration  Statement") be accelerated to Wednesday, September 21, 2005
at  5:00  pm  EST  or  as  soon as practicable thereafter.  We acknowledge that:

-     should  the  Commission  or  the  staff,  acting  pursuant  to  delegated
authority,  declare  the  filing effective, it does not foreclose the Commission
from  taking  any  action  with  respect  to  the  filing;

-     the  action  of  the Commission or the staff, acting pursuant to delegated
authority,  in declaring the filing effective, does not relieve the Company from
its  full  responsibility for the adequacy and accuracy of the disclosure in the
filing;  and

-     the  Company  may  not  assert  staff  comments  and  the  declaration  of
effectiveness  as a defense in any proceeding initiated by the Commission or any
person  under  the  federal  securities  laws  of  the  United  States.

The  cooperation  of  the staff in meeting our request is very much appreciated.
Please call Amy Trombly at (617) 243-0060 if you have any questions or if we can
otherwise  be  of  assistance  to  you.

                                    Very  truly  yours,

                                   /s/ Kevin Ryan
                                   --------------------
                                   Kevin  Ryan
                                   Chief  Executive  Officer

cc:  Amy  Trombly,  Esq.

</TEXT>
</DOCUMENT>