SEC Company Response from XMax Inc. (XMAX) (CIK 0001473334) (XMAX) — Jan 7, 2010
XMax Inc. (XMAX) (CIK 0001473334)
Date: Jan. 7, 2010 · CIK: 0001473334 · Accession: 0001469928-10-000008
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-163019
Letter
stevenscorresp010710.htm
STEVENS RESOURCES, INC.
West Francis, Ste. 196
Spokane, WA 99208
January 7, 2010
To: Security and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Attention: Parker Morrill
Washington D.C. 20549
Phone (202) 551-3696
Fax (703) 813-6982
From: Stevens Resources, Inc.
File Number 333-163019
RE: Request for Acceleration of the Effective Date.
Stevens Resources, Inc. (“the Company”) hereby requests for the acceleration of the Registration Statement filed on Form S-1 on November 10, 2009 with an Amendment filed thereto on December 16, 2009 by the Company with the Security and Exchange Commission (Commission”) via EDGAR. The Company request’s the Commission to deem the Registration Statement effective by 11:00 A.M. EST January 12, 2010 or soon thereafter if practical. In lieu of this request the registrant acknowledges their obligations under the Securities Act of 1933 and the Securities Exchange Act of 1934.
Stevens Resources, Inc. further acknowledges that should the Commission or staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking action with respect to the filing. Moreover, 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 adequacy and accuracy of the disclosure in the filing. Finally, the Company acknowledges it may not assert the declaration of the effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
/s/ Justin
Miller
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CORRESP
1
filename1.htm
stevenscorresp010710.htm
STEVENS
RESOURCES, INC.
1818
West Francis, Ste. 196
Spokane,
WA 99208
January
7, 2010
To: Security
and Exchange Commission
Division
of Corporate Finance
100 F
Street, N.E.
Attention: Parker Morrill
Washington
D.C. 20549
Phone
(202) 551-3696
Fax (703)
813-6982
From: Stevens
Resources, Inc.
File
Number 333-163019
RE: Request for
Acceleration of the Effective Date.
Stevens
Resources, Inc. (“the Company”) hereby requests for the acceleration of the
Registration Statement filed on Form S-1 on November 10, 2009 with an Amendment
filed thereto on December 16, 2009 by the Company with the Security and Exchange
Commission (Commission”) via EDGAR. The Company request’s the Commission to deem
the Registration Statement effective by 11:00 A.M. EST January 12, 2010 or soon
thereafter if practical. In lieu of this request the registrant
acknowledges their obligations under the Securities Act of 1933 and the
Securities Exchange Act of 1934.
Stevens
Resources, Inc. further acknowledges that should the Commission or staff, acting
pursuant to delegated authority, declare the filing effective, it does not
foreclose the Commission from taking action with respect to the
filing. Moreover, 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 adequacy and accuracy of
the disclosure in the filing. Finally, the Company acknowledges it
may not assert the declaration of the effectiveness as a defense in any
proceeding initiated by the Commission or any person under the federal
securities laws of the United States.
Sincerely,
/s/ Justin
Miller
Justin
Miller
President/Director
Stevens
Resources, Inc.
1