SILVERTON ADVENTURES, INC.
5070 Arville Street#7
Las Vegas, Nevada 89118
(702) 876-1539
January 23, 2009
John Stickel
Attorney Advisor
U. S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re:
Aircraft Builders Assistance, Inc.
Registration Statement on Form S-1, Amendment #2
Filed December 19, 2008
File No. 333-153626
Dear Mr. Stickel:
On behalf of Silverton Adventures, Inc., a Nevada corporation, I respectfully request that the Commission accelerate the effective date of our company’s Registration Statement on Form S-1 and any amendments made thereto, effective Friday, January 30 at 2:00 p.m. Eastern Standard Time, or soon thereafter as practicable. Accordingly, I would appreciate your prompt consideration of this request and would welcome as prompt a response as is convenient.
The company hereby acknowledges that:
(1) Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
(2) The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve our company from our full responsibility for the adequacy and accuracy of the disclosure in the filing; and
(3) The company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
The company further acknowledges its full awareness of its responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed offering of the securities specified in our Form S-1 Registration Statement and amendments thereto.
Thank you for your anticipated expedient and diligent review of this file. If any further questions or comments should arise, please feel free to contact Randy Brumbaugh, corporate counsel, at (626) 335-7750.
Respectfully submitted,
/s/Sarit Mor
Sarit Mor
CEO
