August 31, 2006
William M. Schutte
(913) 234-7417
wschutte@pswslaw.com
Max A. Webb Assistant Director Securities and Exchange Commission Division of Corporate Finance 450 Fifth Street, N.W. Washington, D.C. 20549 |
| | Re: | AT&S Holdings, Inc. ("AT&S")Registration Statement on Form SB-2, as Amended by Post-Effective Amendment No. 3File No. 333-124440 |
Dear Mr. Webb:
On behalf of AT&S and pursuant to Rule 461 under the Securities Act of 1933, as amended, we hereby respectfully request that the Securities and Exchange Commission take such action as may be necessary and proper in order that the above-referenced Registration Statement be declared effective on Friday, September 1, 2006, at 2:00 PM Eastern, or as soon thereafter as practicable.
Please call me at (913) 234-7417 with any questions.
Sincerely,
/s/ William M. Schutte
William M. Schutte
| cc: | AT&S Holdings, Inc.John Stickel, Attorney Advisor, Securities and Exchange Commission (via fax - (202) 772-9202) |
