INTREPID TECHNOLOGY & RESOURCES, INC.
501 West Broadway, Suite 200
Idaho Falls, Idaho 83402
(208) 529-5337
April 29, 2005
Securities and Exchange Commission VIA FACSIMILE AND EDGAR
450 Fifth Street, N.W. -----------------------
Mail Stop 0405 (202) 942-9528
Judiciary Plaza
Washington, D.C. 20549-0405
Attn: Ms. Mellissa Duru
RE: INTREPID TECHNOLOGY & RESOURCES, INC.
REQUEST FOR ACCELERATION OF REGISTRATION STATEMENT ON FORM SB-2
FILE NO. 333-123258
Dear Ms. Duru:
Intrepid Technology & Resources, Inc. (the "Company") hereby requests
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acceleration of the effectiveness of its Registration Statement on Form SB-2
(File No. 333-123258), filed on March 11, 2005 and amended on April 15, 2005, to
5:00 p.m. on May 2, 2005, or as soon thereafter as is practicable.
The Company acknowledges the following:
(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 the Company from its full responsibility for the adequacy and
accuracy of the disclosure in the filing; and
(3) The Company may not assert the staff comments and the declaration of
effectiveness as a defense in any proceedings initiated by the
Commission or any person under the federal securities laws of the
United States.
Securities and Exchange Commission
April 29, 2005
Page 2
Please direct any questions or comments to Clayton E. Parker at (305)
539-3306 or Jacqueline G. Hodes at (305) 539-3387 of Kirkpatrick & Lockhart
Nicholson Graham LLP, counsel to the Company.
Sincerely,
/s/Dr. Dennis D. Keiser
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Dr. Dennis D. Keiser
President and Chief Executive Officer