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Athena Silver Corp – ‘CORRESP’ from 8/30/05 – ‘COVER’

On:  Tuesday, 8/30/05, at 4:55pm ET   ·   Private-to-Public:  Filing  –  Release Delayed to:  9/26/06   ·   Accession #:  1011034-5-169

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 8/30/05  Athena Silver Corp                CORRESP9/26/06    3:29K                                    Clifford L Neuman, PC/FA

Delayed-Release Comment-Response or Other Letter to the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 2: COVER       Comment-Response or Cover Letter to the SEC         HTML      8K 
 1: CORRESP     Comment-Response or Other Letter to the SEC         HTML     20K 
 3: CORRESP     Comment-Response or Other Letter to the SEC         HTML     11K 


COVER   —   Comment-Response or Cover Letter to the SEC


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CLIFFORD L. NEUMAN, P.C.
Attorney at Law

TEMPLE-BOWRON HOUSE
1507 P
INE STREET
B
OULDER, COLORADO 80302

Telephone: (303) 449-2100
Facsimile: (303) 449-1045
E-mail: clneuman@neuman.com

August 30, 2005

VIA EDGAR AND FEDERAL EXPRESS

John Zitko, Staff Attorney
United States Securities and Exchange Commission
450 Fifth Street N.W.
Mail Stop 0511
Washington, D.C. 20549

 

Re:

Golden West Brewing Company, Inc.

   

Pre-Effective Amendment No. 2 to Registration Statement on Form SB-2

   

File No. 333-121351

Dear Mr. Zitko:

          On behalf of Golden West Brewing Company (the "Company"), please accept the following as a supplemental response to the comments of the Commission dated July 22, 2005:

Comment 40:

Attached is a legal brief regarding the conduct of Andy Moorer and Brian Power its conformity to the requirements of Rule 3a4-1

   

Comment 41:

Attached is a legal brief regarding whether John Power should be deemed a "broker" due to his participation in the offering.

   

          Please let me know if you have further comments or questions.

                                                                                   Sincerely,

                                                                                   /s/ Clifford L. Neuman
                                                                                   Clifford L. Neuman

CLN:nn
cc: Mr. Brian Power


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘CORRESP’ Filing    Date    Other Filings
Release Delayed to:9/26/06CORRESP,  UPLOAD
Filed on:8/30/05
7/22/05
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Filing Submission 0001011034-05-000169   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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