SEC Comment Letter for American Petroleum Group Inc (CIK 0001138593) — Sep 19, 2005

American Petroleum Group Inc (CIK 0001138593)
Date: Sept. 19, 2005 · CIK: 0001138593 · Accession: 0000000000-05-048196

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AI Filing Summary & Sentiment

Referenced dates: August 3, 2005

Date

September 19, 2005

Author

Jill S. Davis

Form

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Company

American Petroleum Group Inc (CIK 0001138593)

Letter

September 19, 2005 Mr. James Carroll Chief Financial Officer American Petroleum Group, Inc. 1400 N. Gannon Drive, 2nd Floor Hoffman Estates, IL 60194

Re: American Petroleum Group, Inc. Response Letter Dated August 3, 2005 File No. 0-49950

Dear Mr. Carroll:

We have reviewed your response letter and have the following comment.

Form 10-KSB for the Fiscal Year Ended December 31, 2004

Consolidated Financial Statements

Report of Independent Registered Public Accounting Firm

1. Please contact us at your earliest convenience to further discuss your response to prior comment one.

Closing Comments

You may contact Jennifer Goeken at (202) 551-3721. Please contact me at (202) 551-3683 with any questions.

Sincerely,
Jill S. Davis
Branch Chief

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
								September 19, 2005

Mr. James Carroll
Chief Financial Officer
American Petroleum Group, Inc.
1400 N. Gannon Drive, 2nd Floor
Hoffman Estates, IL 60194

	Re:	American Petroleum Group, Inc.
      Response Letter Dated August 3, 2005
		File No. 0-49950

Dear Mr. Carroll:

      We have reviewed your response letter and have the following
comment.

Form 10-KSB for the Fiscal Year Ended December 31, 2004

Consolidated Financial Statements

Report of Independent Registered Public Accounting Firm

1. Please contact us at your earliest convenience to further
discuss
your response to prior comment one.

Closing Comments

	You may contact Jennifer Goeken at (202) 551-3721.  Please
contact me at (202) 551-3683 with any questions.

								Sincerely,

								Jill S. Davis
								Branch Chief

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Mr. Carroll
American Petroleum Group, Inc.
September 19, 2005
Page 1

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

   DIVISION OF
CORPORATION FINANCE
MAIL STOP 7010

</TEXT>
</DOCUMENT>

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