-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, TK80A8TSIzhjtlKk06aEQTHvEVRoAEeSiiBKgRoTycyRl4CexIJjJ9fHcycaFlO0 c9m/ezslp3zJn7SaszbyDQ== 0001193125-05-229205.txt : 20060731 0001193125-05-229205.hdr.sgml : 20060731 20051118123203 ACCESSION NUMBER: 0001193125-05-229205 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051118 FILER: COMPANY DATA: COMPANY CONFORMED NAME: API ELECTRONICS GROUP INC CENTRAL INDEX KEY: 0001022282 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 000000000 FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 505 UNIVERSITY AVE. STREET 2: STE 1400 TORONTO CITY: ONTARIO M5G 1X3 STATE: A6 BUSINESS PHONE: 8006062326 MAIL ADDRESS: STREET 1: 505 UNIVERSITY AVE. STREET 2: STE. 1400 TORONTO CITY: ONTARIO M5G 1X3 FORMER COMPANY: FORMER CONFORMED NAME: INVESTORLINKS COM INC DATE OF NAME CHANGE: 20000911 FORMER COMPANY: FORMER CONFORMED NAME: OPUS MINERALS INC DATE OF NAME CHANGE: 19991102 FORMER COMPANY: FORMER CONFORMED NAME: TNK RESOURCES INC DATE OF NAME CHANGE: 19960905 CORRESP 1 filename1.htm SEC Letter

API ELECTRONICS GROUP CORP.

505 University Avenue

Suite 1400

Toronto, Ontario M5G 1X3

TELEPHONE (416) 563-6543

 

 

November 18, 2005

 

Megan Akst

Staff Accountant

Securities and Exchange Commission

Mail Stop 4-06

Washington, D.C. 20549

 

 

  Re: API Electronics Group Corp.
       Form 20-F for Fiscal Year Ended May 31, 2004
       File No. 000-29142

 

Dear Ms. Akst:

 

In response to your comment letter to API Electronics Group Corp. (the “Company”) dated September 22, 2005, the Company acknowledges the following:

 

  •   The Company is responsible for the adequacy and accuracy of the disclosure in its Form 20-F and all amendments thereto;

 

  •   Staff comments or changes to disclosure in response to staff comment do not foreclose the Commission from taking any action with respect to the filing; 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.

 

 

Very truly yours,

 

API ELECTRONICS GROUP CORP.

 

/s/ Phillip DeZwirek,

 

Phillip DeZwirek,

Chief Executive Officer

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