SEC Company Response from Ameritek Ventures, Inc. (ATVK) (CIK 0001530185) (ATVK) — Jun 4, 2012
Ameritek Ventures, Inc. (ATVK) (CIK 0001530185)
Date: June 4, 2012 · CIK: 0001530185 · Accession: 0001350071-12-000073
AI Filing Summary & Sentiment
File numbers found in text: 333-176909
Referenced dates: June 1, 2012
Show Raw Text
CORRESP
1
filename1.htm
ATVROCKN
A Nevada Corporation
_________________________________________________________________________________
1813 Winners Cup Dr., Las
Vegas, NV 89117 Telephone: (702) 334-4008
June 4, 2012
VIA EDGAR TRANSMISSION AND EMAIL
U. S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E., Mail Stop 3030
Washington, D.C. 20549
Attn: Mr. Donald E. Field
Facsimile: 703-813-6967
Re: ATVROCKN
Amendment No. 7 to Registration Statement on
Form S-1
Filed May 18, 2012
File No. 333-176909
Dear Mr. Field:
On behalf of ATVROCKN (the
“Company”), the undersigned hereby submits a response to comments raised by the staff (the “Staff”) of
the U. S. Securities and Exchange Commission (the “Commission”) in its letter of comments dated June 1, 2012 (the “Comment
Letter”) relating to the Company’s Registration Statement on Form S-1 originally filed on September 19, 2011 and subsequently
amended.
In response to the Comment
Letter, we are filing with the Commission today, Amendment No. 8 to the Registration Statement (the “Amendment”). We
are sending you a marked copy for your review.
The Company’s responses
are numbered to correspond to the Staff’s comments. For your convenience, each of the Staff’s comments contained in
the Comment Letter has been restated below in its entirety, with the Company’s response set forth immediately under such
comment. Set forth below is the Company’s responses to the Staff’s comments.
-1-
General
1. We note that the registration
statement contains a number of references to April 26, 2012. Please revise these references to refer to a more recent date.
Response: We have revised
the April 26, 2012 and May 18, 2012 references to refer to a more recent date in the Registration Statement.
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 operating loss of $33,984 disclosed
in the fourth paragraph with your unaudited financial statements which details an unaudited operating loss of $38,287 for the referenced
period. Please also revise the prospectus throughout as applicable. In this regard, we note this incorrect 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 section
on page 44. Please revise each reference as applicable.
Response: We respectfully note
the Staff’s comment, and we thank you for bring this to our attention. We have reconciled our unaudited operating loss throughout
the registration statement.
Implications of Being an “Emerging Growth Company,”
page 5
3. Refer to the third paragraph
and the third through sixth sentences thereof. We note your disclosure that your presently file reports under Section 15(d) of
the Securities Exchange Act of 1934. Please revise or, alternatively, delete these sentences. Please also revise the prospectus
throughout accordingly.
Response: We have deleted
the inappropriate sentences.
The Company acknowledges that:
·
it is responsible for the adequacy and accuracy of the disclosures in the filing;
·
Staff comments or changes to disclosure in response to Staff comments do not foreclose the
Commission from taking any action with respect to the filing; and
·
it may not assert Staff comments as a defense in any proceeding initiated by the Commission
or any person under the federal securities laws of the United States.
-2-
Should you have any questions
regarding the foregoing, please do not hesitate to contact Thomas C. Cook, Esq. at (702) 221-1925.
ATVROCKN
By: /s/ J. Chad Guidry
J. Chad Guidry
Principal Executive Officer
cc: Thomas C. Cook, Esq.
-3-