SEC Company Response from HNO International, Inc. (HNOI) (CIK 0001342916) (HNOI) — Feb 28, 2006

HNO International, Inc. (HNOI) (CIK 0001342916)
Date: Feb. 28, 2006 · CIK: 0001342916 · Accession: 0001165527-06-000054

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File numbers found in text: 333-130286

Date

February 28, 2006

Author

Thomas Gelfand, President

Form

CORRESP

Company

HNO International, Inc. (HNOI) (CIK 0001342916)

Letter

February 28, 2006 David Lyon, Esq. U.S. Securities and Exchange Commission Division of Corporation Finance Mail Stop 4561 100 F Street N.E. Washington, DC 20549

RE: American Bonanza Resources Corp. Registration Statement on Form SB-2 File No. 333-130286 Amendment No. 3 Filed February 21, 2006

Dear Mr. Lyon:

This letter shall serve as the request of American Bonanza Resources Corp., pursuant to Rule 461, to accelerate the effectiveness of the above-referenced registration statement to Thursday, March 2, 2006, 12:00PM EST, or the soonest practicable date thereafter. We are aware of our filing obligations under the Securities Act of 1933, as amended, and intend to fully comply therewith.

We also make the following representations:

* 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;

* 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

* the Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Thank you very much for your kind cooperation and assistance in this matter.

Very truly yours,
/s/ Thomas Gelfand
-----------------------
Thomas Gelfand, President

Show Raw Text

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
February 28, 2006

David Lyon, Esq.
U.S. Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
100 F Street N.E.
Washington, DC 20549

RE: American Bonanza Resources Corp.
    Registration Statement on Form SB-2
    File No. 333-130286
    Amendment No. 3 Filed February 21, 2006

Dear Mr. Lyon:

This letter shall serve as the request of American Bonanza Resources Corp.,
pursuant to Rule 461, to accelerate the effectiveness of the above-referenced
registration statement to Thursday, March 2, 2006, 12:00PM EST, or the soonest
practicable date thereafter. We are aware of our filing obligations under the
Securities Act of 1933, as amended, and intend to fully comply therewith.

We also make the following representations:

     *    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;

     *    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

     *    the Company may not assert this action as defense in any proceeding
          initiated by the Commission or any person under the federal securities
          laws of the United States.

Thank you very much for your kind cooperation and assistance in this matter.

Very truly yours,

/s/ Thomas Gelfand
-----------------------
Thomas Gelfand, President
</TEXT>
</DOCUMENT>

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