-----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, Po8I2o4unovwpr6tUPz9uPA7pGiyfX15EsjOaU7L4fwzKZY6ifvyfOEWK+MJhQDL oK3ZrutlNDGrFb4M0l/KVg== 0001019687-09-001912.txt : 20090710 0001019687-09-001912.hdr.sgml : 20090710 20090521191630 ACCESSION NUMBER: 0001019687-09-001912 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20090521 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LEXON TECHNOLOGIES INC CENTRAL INDEX KEY: 0001065189 STANDARD INDUSTRIAL CLASSIFICATION: ABRASIVE ASBESTOS & MISC NONMETALLIC MINERAL PRODUCTS [3290] IRS NUMBER: 870502701 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8 CORPORATE PARK, SUITE 300 CITY: IRVINE STATE: CA ZIP: 92606 BUSINESS PHONE: 949-752-7700 MAIL ADDRESS: STREET 1: 8 CORPORATE PARK, SUITE 300 CITY: IRVINE STATE: CA ZIP: 92606 FORMER COMPANY: FORMER CONFORMED NAME: REXFORD INC DATE OF NAME CHANGE: 19980630 CORRESP 1 filename1.htm lexon_corresp-052109.htm
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May 19, 2009
 
Securities and Exchange Commission
Attn: Mr. Jeffrey Gordon, Staff Accountant
100 F. Street, N.E.
Washington, D.C. 20549
 
 
Re: 
 Lexon Technologies, Inc.
  Commission File No. 0-2472 1
 
 
Dear Mr. Gordon:
 
In response to your comment letter dated April 30,2009, we have amended and filed our Form 8-K for the change of auditor report for Lexon Technologies, Inc. ("Company") in accordance with your suggested comments. We also acknowledge 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 in the filings reviewed by the staff 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.
 
Sincerely,
 
 
/s/ Hyung Soon Lee                         
Hyung Soon Lee, CEO
 
 
 
 
8 CORPORATE PARK, SUITE 300, IRVINE, CALIFORNIA 92606 (949) 752-7700 * INFOl@LEXONTECH.COM
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