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SEC Company Response from XMax Inc. (XMAX) (CIK 0001473334) (XMAX) — Jan 4, 2010

XMax Inc. (XMAX) (CIK 0001473334)
Date: Jan. 4, 2010 · CIK: 0001473334 · Accession: 0001469928-10-000002

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SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 333-163019

Referenced dates: December 31, 2009

Date
November 10, 2009
Author
/s/Justin
Form
CORRESP
Company
XMax Inc. (XMAX) (CIK 0001473334)

Letter

Re: Stevens Resources, Inc.

stevenscorresp010410.htm

STEVENS RESOURCES, INC.

Security and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington D.C. 20549-4628

January 4,

Registration Statement Form S-1

File Number 333-163019

Filed: November 10, 2009, as amended December 16, 2009

Attention: Mr. Parker Morrill

Phone (202) 551-3696

Fax (703) 813-6982

Stevens Resources, Inc. (the “Company”) has received your comments dated December 31, 2009 regarding the Form S-1/A filed on December 16, 2009. The following document as prepared by the Company describes the general action(s) to be taken regarding the comment made by the Commission.

Form S-1

Plan of Operations, page

1. The following Risk Factor will be added under Risk Factors, page 12 as follows:

RISKS ASSOCIATED WITH THIS OFFERING:

If the Company is unsuccessful in raising the full $100,000 from this offering we would be required to limit are exploration plans, which in turn would reduce the potential for success in discovering metals on the property and increase the likelihood of our business to fail.

If the Company is unsuccessful in raising the full $100,000 from the offering we would be required to limit Phase I exploration by reducing the number of samples we take. Potential investors must be aware that any decrease in sampling and/or prospecting will reduce the potential for success in discovering metals on the property and consequently increase the likelihood of our business to fail. If we are unsuccessful with the Phase I exploration program any investment made into the Company would be lost in its entirety.

Sincerely,
/s/Justin
Miller

Show Raw Text
CORRESP
1
filename1.htm

    stevenscorresp010410.htm

      STEVENS
RESOURCES, INC.

      Security
and Exchange Commission

      Division
of Corporate Finance

      100 F
Street, N.E.

      Washington
D.C. 20549-4628

      January
4,
2010

      Re:      Stevens Resources,
Inc.

      Registration Statement Form
S-1

      File
Number 333-163019

      Filed:
November 10, 2009, as amended December 16, 2009

      Attention:      Mr. Parker
Morrill

      Phone (202) 551-3696

      Fax     (703)
813-6982

      Stevens
Resources, Inc. (the “Company”) has received your comments dated December 31,
2009 regarding the Form S-1/A filed on December 16, 2009. The following document
as prepared by the Company describes the general action(s) to be taken regarding
the comment made by the Commission.

      Form S-1

      Plan of Operations, page
27

        1.
The following Risk Factor will be added under Risk Factors, page 12 as
follows:

      RISKS ASSOCIATED WITH THIS
OFFERING:

      If
the Company is unsuccessful in raising the full $100,000 from this offering we
would be required to limit are exploration plans, which in turn would reduce the
potential for success in discovering metals on the property and increase the
likelihood of our business to fail.

      If the
Company is unsuccessful in raising the full $100,000 from the offering we would
be required to limit Phase I exploration by reducing the number of samples we
take.  Potential investors must be aware that any decrease in sampling
and/or prospecting will reduce the potential for success in discovering metals
on the property and consequently increase the likelihood of our business to
fail.  If we are unsuccessful with the Phase I exploration program any
investment made into the Company would be lost in its entirety.

      Sincerely,

      /s/Justin
Miller

      Justin
Miller

      Chief
Executive Officer

      Stevens
Resources, Inc.

            1818
West Francis, Ste. 196

            Spokane,
Washington 99205

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