AVP, INC.
6100 Center Drive, Suite 900
Los Angeles CA 90045
310-426-8000
November 1, 2005
By telecopier - 202-772-9202
Telephone - 202-551-3382
Securities and Exchange Commission
Washington DC 20549
ATTN: Mat Bazley, Esq.
Mail Stop 3561
Re: AVP, Inc.
Registration Statement on Form SB-2
File No. 333-124084
Gentlemen:
The registrant requests acceleration of the referenced registration
statement to 4:00 PM, today, November 1, 2005, or as soon thereafter as
possible.
Very truly yours,
AVP, INC.
By: /s/ Andrew Reif
--------------------------------
Andrew Reif,
Chief Operating Officer
AVP, INC.
6100 Center Drive, Suite 900
Los Angeles CA 90045
310-426-8000
November 1, 2005
By telecopier - 202-772-9202
Telephone - 202-551-3382
Securities and Exchange Commission
Washington DC 20549
ATTN: Mat Bazley, Esq.
Mail Stop 3561
Re: AVP, Inc.
Registration Statement on Form SB-2
File No. 333-124084
Gentlemen:
In connection with our request for acceleration of effectiveness of
the captioned registration statement, AVP, Inc. acknowledges that:
o The company is responsible for the adequacy and accuracy of
the disclosure in the filings;
o staff comments or changes to disclosure in response to staff
comments in the filings reviewed by the staff do not foreclose
the Commission from taking any action with respect to the
filing; and
o 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.
Very truly yours,
AVP, INC.
By: /s/ Andrew Reif
---------------------------------
Andrew Reif,
Chief Operating Officer