SEC Comment Letter for Ameritek Ventures, Inc. (ATVK) (CIK 0001530185) (ATVK) — Jun 1, 2012
Ameritek Ventures, Inc. (ATVK) (CIK 0001530185)
Date: June 1, 2012 · CIK: 0001530185 · Accession: 0000000000-12-028455
AI Filing Summary & Sentiment
File numbers found in text: 333-176909
Referenced dates: May 10, 2012
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June 1, 2012 Via Facsimile J. Chad Guidry Chief Executive Officer ATVROCKN 1813 Winners Cup Dr. Las Vegas, NV 89117 Re: ATVROCKN Amendment No. 7 to Registrati on Statement on Form S-1 Filed May 18, 2012 File No. 333-176909 Dear Mr. Guidry: We have reviewed your responses to the co mments in our letter dated May 10, 2012 and have the following additional comments. All page numbers below correspond to the marked version of your filing. General 1. We note that the registration statement contains a number of referenc es to April 26, 2012. Please revise these references to refer to a more recent date. Prospectus Summary, page 3 Our Company, page 3 2. We note your response to our prior comment 2 and reissue. Please refer to the fourth paragraph. Please reconcile your unaudited oper ating loss of $33,984 disclosed in the fourth paragraph with your unaudited financ ial statements which details an unaudited operating loss of $38,287 for the referenced peri od. Please also revise the prospectus throughout as applicable. In th is regard, we note this incorre ct amount is used throughout the prospectus in a number of instances. For example, refer to the first risk factor on page 10 and the Results of Operations secti on on page 44. Please revise each reference as applicable. J. Chad Guidry ATVROCKN June 1, 2012 Page 2 Implications of Being an “Emerging Growth Company,” page 5 3. Refer to the third paragraph and the third th rough sixth sentences thereof. We note your disclosure that you presently file reports under Section 15(d ) of the Securi ties Exchange Act of 1934. Please revise or, alternatively, dele te these sentences. Please also revise the prospectus throughout accordingly. You may contact Aamira Chaudhry at (202) 551-3389 or Doug Jones at (202) 551-3309 if you have questions regarding comments on the financial statements and related matters. Please contact Donald E. Field at (202) 551- 3680 or me at (202) 551-3642 with any other questions. Sincerely, /s/ Loan Lauren P. Nguyen Loan Lauren P. Nguyen Special Counsel cc: Via Facsimile Thomas C. Cook, Esq.