<SUBMISSION>
<SECRELEASE-DATETIME> 20070605-060637 ⇐ Metadata from SEC Info (ET)
<SECWEBSITE-DATETIME> 20070605-060637 ⇐ Metadata from SEC Info (ET)
<ACCEPTANCE-DATETIME> 20070604-195656 ⇐ Filing accepted by SEC (ET)
<ACCESSION-NUMBER> 0001144204-07-030231
<TYPE> POS AM
<PUBLIC-DOCUMENT-COUNT> 3
<FILING-DATE> 20070605
<DATE-OF-FILING-DATE-CHANGE> 20070604
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<FILER>
<COMPANY-DATA>
<CONFORMED-NAME> SPARTA COMMERCIAL SERVICES, INC.
<CIK> 0000318299
<ASSIGNED-SIC> 6199
<IRS-NUMBER> 953502207 ⇒ 95-3502207
<STATE-OF-INCORPORATION> NV
<FISCAL-YEAR-END> 0430
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE> POS AM
<ACT> 33
<FILE-NUMBER> 333-133644
<FILM-NUMBER> 07899147
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1> 462 SEVENTH AVE
<STREET2> 20TH FLOOR
<CITY> NEW YORK
<STATE> NY
<ZIP> 10018
<PHONE> 2122392666
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1> 462 SEVENTH AVE
<STREET2> 20TH FLOOR
<CITY> NEW YORK
<STATE> NY
<ZIP> 10018
</MAIL-ADDRESS>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME> TOMAHAWK INDUSTRIES INC
<DATE-CHANGED> 20001120
</FORMER-COMPANY>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME> TOMAHAWK OIL & MINERALS INC
<DATE-CHANGED> 19831216
</FORMER-COMPANY>
</FILER>
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<DOCUMENT>
<TYPE> POS AM
<SEQUENCE> 1
<FILENAME> v077214_posam.htm
<TEXT>
<html>
Show <HTML>: 28,028 lines (widest: 1,023 characters) - 2.4M bytes
</TEXT>
</DOCUMENT>
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<DOCUMENT>
<TYPE> EX-5.1
<SEQUENCE> 2
<FILENAME> v077214_ex5-1.htm
<TEXT>
<html>
Show <HTML>: 121 lines (widest: 226 characters) - 9K bytes
</TEXT>
</DOCUMENT>
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<DOCUMENT>
<TYPE> EX-23.1
<SEQUENCE> 3
<FILENAME> v077214_ex23-1.htm
<TEXT>
<html>
Show <HTML>: 61 lines (widest: 420 characters) - 5K bytes
</TEXT>
</DOCUMENT>
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</SUBMISSION> |
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