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SEC Company Response from AMERICAN AMMUNITION — Jun 3, 2005

AMERICAN AMMUNITION INC/FL (CIK 0001123648)
Date: June 3, 2005 · CIK: 0001123648 · Accession: 0001164150-05-000169

AI Filing Summary & Sentiment

File numbers found in text: 333-122056

Date
June 2, 2005
Author
Not clearly detected
Form
CORRESP
Company
AMERICAN AMMUNITION INC/FL (CIK 0001123648)

Letter

Re: American Ammunition, Inc. Registration Statement on Form SB-2 File No. 333-122056

AMERICAN AMMUNITION, INC. 3545 NW 71st Street Miami, Florida 33147

June 2, 2005

VIA FACSIMILE AND EDGAR

United States Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549

Attention: Matt Franker

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), American Ammunition, Inc. (the "Company") respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:30 p.m., Eastern Time, on Friday June 3, 2005, or as soon thereafter as possible.

We hereby acknowledge the following:

o 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;

o 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

o 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.

AMERICAN AMMUNITION, INC.

By: /s/ Andres Fernandez ------------------------- Name: Andres Fernandez Title: Chief Executive Officer

Show Raw Text
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<TEXT>

                            AMERICAN AMMUNITION, INC.
                               3545 NW 71st Street
                              Miami, Florida 33147

                                               June 2, 2005

VIA FACSIMILE AND EDGAR

United States Securities
 and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Attention:  Matt Franker

         Re:      American Ammunition, Inc.
                  Registration Statement on Form SB-2
                  File No. 333-122056

Ladies and Gentlemen:

     Pursuant  to Rule  461 of the  General  Rules  and  Regulations  under  the
Securities Act of 1933, as amended (the "Act"),  American Ammunition,  Inc. (the
"Company")  respectfully  requests that the effective  date of the  registration
statement  referred to above be accelerated so that it will become  effective at
4:30 p.m.,  Eastern  Time,  on Friday  June 3, 2005,  or as soon  thereafter  as
possible.

     We hereby acknowledge the following:

o    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;

o    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

o    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.

                                        AMERICAN AMMUNITION, INC.

                                        By: /s/ Andres Fernandez
                                          -------------------------
                                      Name: Andres Fernandez
                                     Title: Chief Executive Officer

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