LIFESTREAM TECHNOLOGIES, INC.
510 Clearwater Loop, Suite 101
Post Falls, ID 83854
(208) 457-9409
May 5, 2005
VIA EDGAR
United States Securities and
Exchange Commission
Division of Corporation Finance
450 Fifth Street N.W.
Washington, D.C. 20549
RE: LIFESTREAM TECHNOLOGIES, INC.
REGISTRATION STATEMENT ON FORM SB-2
FILE NO. 333-121991
Dear Sir/Madam:
The undersigned registrant hereby requests acceleration of the
effective date of its Registration Statement on Form SB-2 (SEC File No.
333-121991) to Tuesday, May 10, 2005 at 10:00 am, or as soon thereafter as is
practicable.
The undersigned registrant acknowledges that:
o 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;
o The action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the registrant from its full responsibility for the
adequacy and accuracy of the disclosure in the filing; and
o The registrant may not assert staff comments and 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 undersigned also acknowledges to the Staff its awareness of its
responsibilities under the Securities Act of 1933 and the Securities Exchange
Act of 1934, as amended.
Respectfully yours,
LIFESTREAM TECHNOLOGIES, INC.
By: /s/ Christopher Maus
-----------------------
Christopher Maus
Chief Executive Officer