Alaska Pacific Resources, Inc.
March 20, 2007
Mr. H. Roger Schwall
Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 7010
100 F Street, N.E.
Washington, DC 20549
Re:
Alaska Pacific Resources, Inc.
Request to withdraw Registration Statement on Form SB-2
File No. 333-135918
Dear Mr. Schwall:
Pursuant to Rule 477 of the Securities Act of 1933, as amended, Alaska Pacific Resources, Inc. (“We” or the “Company”) hereby respectfully requests the withdrawal of its Registration Statement on U.S. Securities and Exchange Commission (the “Commission”) Form SB-2 (File No. 333-135918), filed on July 21, 2006 (the “Registration Statement”). We no longer need to conduct the offering of securities as contemplated in the Registration Statement.
The Company requests that the Commission consent to this application for withdrawal pursuant to Rule 477(a). We confirm that the Registration Statement has not been declared effective, no securities have been or will be issued or sold pursuant to the Registration Statement, or the prospectus contained therein, and no preliminary prospectus contained in the Registration Statement has been distributed.
If you have any questions regarding this application for withdrawal, please contact Diane J. Harrison, Esq. of Harrison Law, P.A. at (941) 723-7564.
Sincerely
ALASKA PACIFIC RESOURCES, INC.
By: /s/Alexander Long
Alexander Long
President, Director, Treasurer and Secretary
9101 West Sahara, Suite 105-195 • Las Vegas, NV 89117-5772
Telephone: (519) 380-9992 • Fax: (519) 380-9991
