American Telecom Services, Inc.
2466 Peck Road
City of Industry, California 90601
January 31, 2006
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | American Telecom Services, Inc. |
Registration Statement on Form S-1 |
File No. 333-129361 |
Ladies and Gentlemen:
Pursuant to Rule 461(a) under the Securities Act of 1933, the undersigned hereby requests acceleration of the effective date of its Registration Statement on Form S-1, as amended, under said Act (Registration No. 333-129361), so that the same will be declared effective on February 1, 2006 at 10:30 a.m., Washington, D.C. time, or as soon thereafter as practicable.
Very truly yours,
American Telecom Services, Inc.
By:/s/ Lawrence Burstein
Lawrence Burstein
Chairman