AMERICAN NORTEL COMMUNICATIONS, INC.
7975 North Hayden Road
Suite D-333
Scottsdale, AZ 85253
May 19, 2008
United States
Securities and Exchange Commission
450 Fifth Street. N.W.
Washington, D.C. 20549-0308
RE American Nortel Communications, Inc.
File 1-13134
Dear Mr. Dharia:
1. | Please amend you Form 8-K to include the required letter from your former auditor addressing you disclosure in the Form 8-K an exhibit to you Form 8-K/A. Refer to Item 304(a) (3) of Regulation S-K. |
We have filed our form 8-K/A as an amendment to our filing to include the letter from our former auditor.
2. | Please identify the Company’s two most recent fiscal years and subsequent interim period which were covered by the opinion of Weber’s reports as indicated in second paragraph of the Form 8-K. |
We have filed our Form 8-K/A as an amendment to include the two most recent fiscal years and subsequent interim period which were covered by our former auditor.
The Company hereby acknowledges that:
• | the Company is responsible for the adequacy and accuracy of the disclosure in the filings; |
• | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from talking any action with respect to the fling; 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. |
Yours truly, | |||
By: | /s/ William P. Williams | ||
William P. Williams | |||
CEO, President, CFO and Sole Director |