ATVROCKN
A Nevada Corporation
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1813 Winners Cup Dr., Las Vegas, NV 89117 Telephone: (702) 334-4008
June 12, 2012
VIA EDGAR TRANSMISSION AND FACSIMILE
U. S. Securities and Exchange Commission
Division of Corporate Finance
100 F. Street N.E.
Washington, DC 20549
Attn: Mr. Donald E. Field
Facsimile: 703-813-6967
Re: ATVROCKN
File No.: 333-176909
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, ATVROCKN, a Nevada corporation (the "Company"), hereby requests that the U. S. Securities and Exchange Commission ("SEC") take appropriate action to cause the above-referenced Registration Statement (File No.: 333-176909) to become effective at 4:00 PM Eastern Standard Time on Friday,June 15, 2012, or as soon thereafter as practicable.
Further, the Company acknowledges that:
- Should the SEC or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the SEC from taking any action with respect to the filing;
- The action of the SEC or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
- The Company may not assert this action as defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.
Should you have any questions or require any additional information with respect to this filing, please contact our corporate counsel, Thomas C. Cook, Esq. at (702) 221-1925 or by facsimile at (702) 221-1963. Thank you for your assistance and cooperation.
Respectfully submitted,
By: /s/ J. Chad Guidry
J. Chad Guidry
Chief Executive Officer