CLIFORD L. NEUMAN, P.C.
Attorney at Law
TEMPLE-BOWRONHOUSE
1507 PINESTREET
BOULDER,COLORADO80302
Telephone: (303) 449-2100
Facsimile: (303) 449-1045
E-mail: clneuman@neuman.com
January 26, 2006
VIA EDGAR AND FEDERAL EXPRESS
John Zitko, Staff Attorney
United States Securities and Exchange Commission
100 F. Street N.E.
Mail Stop 3561
Washington, D.C. 20549
Re: | Golden West Brewing Company, Inc. | |
Pre-Effective Amendment No. 5 to Registration Statement on Form SB-2 | ||
File No. 333-121351 |
Dear Mr. Zitko:
On behalf of Golden West Brewing Company (the "Company"), please be advised that the Company has on this date electronically filed by EDGAR with the Commission its Pre-Effective Amendment No. 5 to Form SB-2 Registration Statement.
I am enclosing herewith for your convenience two sets of the Amendment, each set consisting of one redlined and one clean Registration Statement.
Please let me know if you have further comments or questions.
Sincerely, | |
/s/ Clifford L. Neuman | |
Clifford L. Neuman |
CLN: map
cc: John C. Power