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SEC Company Response from Revelstoke Industries, Inc. (CIK 0001318196) — Nov 17, 2005

Revelstoke Industries, Inc. (CIK 0001318196)
Date: Nov. 17, 2005 · CIK: 0001318196 · Accession: 0001000096-05-000635

AI Filing Summary & Sentiment

File numbers found in text: 333-122862

Referenced dates: November 15, 2005

Date
November 16, 2005
Author
Branch Chief - Legal
Form
CORRESP
Company
Revelstoke Industries, Inc. (CIK 0001318196)

Letter

3033 N.W. 63rd Street, Suite 200 Oklahoma City, Oklahoma 73116-3607 (405) 848-1944 . Fax (405) 843-6707 November 16, 2005 Mark P. Shuman Branch Chief - Legal Securities and Exchange Commission Washington, D.C. 20549

Re: Revelstoke Industries, Inc. Amendment No. 4 to Registration Statement filed November 16, 2005 File No. 333-122862

Dear Mr. Shuman:

Transmitted herewith for electronic filing with the Securities and Exchange Commission (the "Commission") is one complete copy of Amendment No. 4 ("Amendment No. 4") to the Form SB-2 Registration Statement of Revelstoke Industries, Inc. (the "Company"), File No. 333-122862, including exhibits, signed in accordance with the regulations and marked to show the changes from the Amendment No. 3 to the Registration Statement as filed with the Commission on October 24, 2005.

In response to your comment letter dated November 15, 2005, we have the following responses. The numbered responses correspond to your comments, taken in numerical order.

Prospectus Cover Page ---------------------

Comment No. 1 The Cover Page of the Prospectus has been revised to include the information required under Item 501(a)(9)(iii) of Regulation SB. We have also put the same disclosure language concerning no minimum purchase requirements under the Plan of Distribution.

Signatures ----------

Comment No. 2 We have added appropriate identification that Mr. McDougall is also the Principal Accounting Officer for the Company.

We made some additional date changes in the prospectus to reflect a more current date for some of the information provided. Such changes are appropriately marked.

<PAGE>

If you have any questions regarding and of the information set forth herein, please do not hesitate to contact the undersigned at 405-848-1944.

Very truly yours,
/s/ Mark A. Robertson
----------------------------
Mark A. Robertson
For the Firm

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

                              ROBERTSON & WILLIAMS
                         Attorneys and Counselors At Law

                        3033 N.W. 63rd Street, Suite 200
                       Oklahoma City, Oklahoma 73116-3607
                       (405) 848-1944 . Fax (405) 843-6707

                                November 16, 2005

Mark P. Shuman
Branch Chief - Legal
Securities and Exchange Commission
Washington, D.C. 20549

          Re: Revelstoke Industries, Inc.
              Amendment No. 4 to Registration Statement filed November 16, 2005
              File No. 333-122862

Dear Mr. Shuman:

     Transmitted herewith for electronic filing with the Securities and Exchange
Commission (the "Commission") is one complete copy of Amendment No. 4
("Amendment No. 4") to the Form SB-2 Registration Statement of Revelstoke
Industries, Inc. (the "Company"), File No. 333-122862, including exhibits,
signed in accordance with the regulations and marked to show the changes from
the Amendment No. 3 to the Registration Statement as filed with the Commission
on October 24, 2005.

     In response to your comment letter dated November 15, 2005, we have the
following responses. The numbered responses correspond to your comments, taken
in numerical order.

Prospectus Cover Page
---------------------

Comment No. 1       The Cover Page of the Prospectus has been revised to include
                    the information required under Item 501(a)(9)(iii) of
                    Regulation SB. We have also put the same disclosure language
                    concerning no minimum purchase requirements under the Plan
                    of Distribution.

Signatures
----------

Comment No. 2       We have added appropriate identification that Mr. McDougall
                    is also the Principal Accounting Officer for the Company.

                    We made some additional date changes in the prospectus to
                    reflect a more current date for some of the information
                    provided. Such changes are appropriately marked.

<PAGE>

     If you have any questions regarding and of the information set forth
herein, please do not hesitate to contact the undersigned at 405-848-1944.

                                                    Very truly yours,

                                                    /s/ Mark A. Robertson
                                                    ----------------------------
                                                        Mark A. Robertson
                                                        For the Firm

MAR:dl
cc:      Gordon McDougall
         Glen Wallace

</TEXT>
</DOCUMENT>