ABAKAN INC.
2665 S. Bayshore Drive, Suite 450
Miami, Florida 33133
September 8, 2011
Rufas G. Decker
Accounting Branch Chief
Division of Corporation Finance
100 F Street, N.E.
United States Securities and Exchange Commission
Washington, D.C. 20549-4631
Re: Abakan Inc.
Current Report on Form 8-K
Filed July 13, 2011
Annual Report on Form 10-K for the Fiscal Year Ended May 31, 2010
Filed December 21, 2010
Quarterly Report on Form 10-Q for the Quarter Ended August 31, 2010
Filed January 10, 2011
Quarterly Report on Form 10-Q for the Quarter Ended November 30, 2010
Filed January 19, 2011
Quarterly Report on Form 10-Q for the Quarter Ended February 28, 2011
Filed April 19, 2011
Current Report on Form 8-K
Filed March 25, 2011
File No. 000-52784
Dear Mr. Decker:
Thank you for your comments dated August 10, 2011 to our submissions on Forms 8-K, 10-K and 10-Q for Abakan Inc. dated July 13, 2011, December 21, 201, January 10, 2011, January 19, 2011, April 19, 2011 and March 25, 2011 respectively.
Due to the time involved in completing our current Form 10-K for the period ended May 31, 2011 and the number of amendments we will need to file to revise prior disclosure, we write to request an extension to that previously permitted for up to an additional ten business days, or until September 22, 2011, in order to properly respond to the Commission’s comments.
We thank you for your consideration of our request and respectfully ask that in the event that this extension request is not acceptable that such position is communicated to us as soon as is practicable at the following address, telephone number and fax number:
Mark Sullivan
Chief Financial Officer
Abakan Inc.
2665 S. Bayshore Drive, Suite 450
Miami, Florida 33133
Telephone: (786) 206-5368
Facsimile: (786) 347-7706
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Otherwise, we intend to respond to your comments as quickly as possible within the extended time frame requested herein.
Yours faithfully,
/s/ Mark Sullivan
Mark Sullivan, Chief Financial Officer and Principal Accounting Officer
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