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SEC Company Response from Stratos Renewables Corp (SRNW) (CIK 0001321517) — Sep 12, 2005

Stratos Renewables Corp (SRNW) (CIK 0001321517)
Date: Sept. 12, 2005 · CIK: 0001321517 · Accession: 0001139020-05-000281

AI Filing Summary & Sentiment

File numbers found in text: 333-124060

Date
September 9, 2005
Author
/s/ Kenneth P. Laurent
Form
CORRESP
Company
Stratos Renewables Corp (SRNW) (CIK 0001321517)

Letter

United States Securities and Exchange Commission Division of Corporation Finance Re: New Design Cabinets, Inc. Form SB-2 Registration Statement File No.: 333-124060

Dear Ms. Karu:

I am the President of New Design Cabinets, Inc., a Nevada corporation. I respectfully request that the Commission accelerate the effective date of our company’s Registration Statement on Form SB-2 and amendments made thereto to September 12, 2005 at 2:00 pm Eastern Standard Time, or soon thereafter as practicable. Accordingly, I would appreciate your prompt consideration of this request and would welcome as prompt a response as is convenient.

The company hereby acknowledges that:

1.

Should the Commission of 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;

2.

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

3.

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

The company further acknowledges our full awareness of our responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed offering of the securities specified in our Form SB-2 registration statement.

Thank you for your expedient and diligent review of this file. If any further questions or comments should arise, feel free to contact Wendy Miller, corporate counsel, at (949) 400-8913.

Sincerely,
/s/ Kenneth P. Laurent

Show Raw Text
CORRESP
1
filename1.htm

New Design Cabinets

3313 N. 83rd Place

Scottsdale, AZ 85251

(602)679-6699

September 9, 2005

To:

 Anita Karu

  United States Securities and Exchange Commission

  Division of Corporation Finance

  100 F Street, N.E.

  Washington, D.C. 20002

Re:

 New Design Cabinets, Inc.

  Form SB-2 Registration Statement

  File No.: 333-124060

Dear Ms. Karu:

I am the President of New Design Cabinets, Inc., a Nevada corporation.  I respectfully request that the Commission accelerate the effective date of our company’s Registration Statement on Form SB-2 and amendments made thereto to September 12, 2005 at 2:00 pm Eastern Standard Time, or soon thereafter as practicable.  Accordingly, I would appreciate your prompt consideration of this request and would welcome as prompt a response as is convenient.

The company hereby acknowledges that:

1.

Should the Commission of 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;

2.

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

3.

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

The company further acknowledges our full awareness of our responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed offering of the securities specified in our Form SB-2 registration statement.

Thank you for your expedient and diligent review of this file.  If any further questions or comments should arise, feel free to contact Wendy Miller, corporate counsel, at (949) 400-8913.

Sincerely,

/s/ Kenneth P. Laurent

Kenneth P. Laurent

President

                                                            New Design Cabinets, Inc.