SEC Company Response from Stonechurch Inc. (CIK 0001312165) — May 27, 2005

Stonechurch Inc. (CIK 0001312165)
Date: May 27, 2005 · CIK: 0001312165 · Accession: 0001170423-05-000194

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AI Filing Summary & Sentiment

Date

May 27, 2005

Author

Not clearly detected

Form

CORRESP

Company

Stonechurch Inc. (CIK 0001312165)

Letter

STONECHURCH, INC. 203 Bannerman Street North, Box 219 Porcupine, Ontario P0N 1C0 May 27, 2005 U.S. Securities & Exchange Commission Division of Corporate Finance 450 Fifth Street, N.W. Washington, D.C. 20549-0511 Attention: Melinda Kramer

Re: Registration Statement on Form SB-2 - Request for Acceleration

Dear Sirs:

In accordance with Regulation C, Rule 461, we hereby request acceleration of the effective date of our registration statement on Form SB-2, as amended, such that it be deemed effective on Wednesday, June 1, 2005 at 3:30pm (Eastern time), or as soon as practicable thereafter.

We are aware of our obligations under the Act in this regard and acknowledge that:

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

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

3. we 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.

Yours truly,

/s/ Bryan McKay

Bryan McKay, President STONECHURCH, INC.

Show Raw Text

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

                                STONECHURCH, INC.
                       203 Bannerman Street North, Box 219
                           Porcupine, Ontario P0N 1C0

May 27, 2005

U.S. Securities & Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549-0511

Attention:  Melinda Kramer

Dear Sirs:

Re:      Registration Statement on Form SB-2 - Request for Acceleration

In accordance with Regulation C, Rule 461, we hereby request acceleration of the
effective date of our registration statement on Form SB-2, as amended, such that
it be deemed  effective on Wednesday,  June 1, 2005 at 3:30pm (Eastern time), or
as soon as practicable thereafter.

We are aware of our  obligations  under the Act in this  regard and  acknowledge
that:

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

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

3.   we 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.

Yours truly,

         /s/ Bryan McKay

         Bryan McKay, President
         STONECHURCH, INC.

</TEXT>
</DOCUMENT>

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