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SEC Company Response from NFiniTi inc. (NFTN) (CIK 0001544400) (NFTN) — May 31, 2012

NFiniTi inc. (NFTN) (CIK 0001544400)
Date: May 31, 2012 · CIK: 0001544400 · Accession: 0001165527-12-000588

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-180164

Date
May 31, 2012
Author
/s/ Robert Gelfand
Form
CORRESP
Company
NFiniTi inc. (NFTN) (CIK 0001544400)

Letter

AMERICAN OIL & GAS INC. Suite 400 - 601 West Broadway Vancouver, BC V5Z 4C2 americanoilngas@gmail.com Telephone & Facsimile (888)609-1173 -------------------------------------------------------------------------------- May 31, 2012 Mr. H. Roger Schwall, Assistant Director U.S. Securities and Exchange Commission Division of Corporate Finance 100 F Street, NE Washington, D.C. 20549

Re: American Oil & Gas Inc. Amendment No. 3 to Registration Statement on Form S-1 Filed May 21, 2012 File No. 333-180164

Dear Mr. Schwall:

This letter shall serve as the request of American Oil & Gas Inc., pursuant to Rule 461, to accelerate the effectiveness of the above-referenced Registration Statement to Monday, June 4, 2012, 4:30PM EST, or the soonest practicable date thereafter.

The Company further acknowledges the following:

* 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 staff comments and the declaration of 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/ Robert Gelfand
---------------------------------
Robert Gelfand
President & Director

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                             AMERICAN OIL & GAS INC.
                          Suite 400 - 601 West Broadway
                              Vancouver, BC V5Z 4C2
                            americanoilngas@gmail.com
                       Telephone & Facsimile (888)609-1173
--------------------------------------------------------------------------------

                                                                    May 31, 2012

Mr. H. Roger Schwall, Assistant Director
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549

Re:  American Oil & Gas Inc.
     Amendment No. 3 to Registration Statement on Form S-1
     Filed May 21, 2012
     File No. 333-180164

Dear Mr. Schwall:

This letter shall serve as the request of American Oil & Gas Inc., pursuant to
Rule 461, to accelerate the effectiveness of the above-referenced Registration
Statement to Monday, June 4, 2012, 4:30PM EST, or the soonest practicable date
thereafter.

The Company further acknowledges the following:

     *    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 staff comments and the declaration of
          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/ Robert Gelfand
---------------------------------
Robert Gelfand
President & Director
</TEXT>
</DOCUMENT>