Millstream Ventures, Inc.
4760 S. Highland Drive
Suite 341
Salt Lake City, Utah 84117
July 29, 2011
Larry Spirgel, Assistant Director
Division of Corporation Finance
U.S. Securities and Exchange Commission
Washington, DC 20549
Re:
Millstream Ventures, Inc. (the “Company”)
Form 8-K
Filed June 10, 2011
File No. 000-53167
Form 10-K
Filed June 9, 2011
File No. 000-53167
Dear Mr. Spirgel:
We are in receipt of your comment letter dated July 8, 2011, addressed to Millstream Ventures, Inc. (the “Company”) in connection with the Company’s 2011 annual report on Form 10-K. In connection with the amended filing, the Company acknowledges that:
·
the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
·
staff comments or changes to discloser in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
·
the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
/s/ William C. Gibbs, President
