San West, Inc

-----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, VQUPPcU3BNpi06TEQHN7rRhARyCU+ADZ7H9mIwa8MLGflD+BRA9U2WI9fzMzb4bw exr9FZdqL2D5bk9kmGcbMQ== 0001091818-10-000227.txt : 20100805 0001091818-10-000227.hdr.sgml : 20100805 20100601112051 ACCESSION NUMBER: 0001091818-10-000227 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100601 FILER: COMPANY DATA: COMPANY CONFORMED NAME: San West, Inc CENTRAL INDEX KEY: 0001070181 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLES & PASSENGER CAR BODIES [3711] IRS NUMBER: 770481056 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 21316 SEASPRITE CIRCLE CITY: HUNTINGTON BEACH STATE: CA ZIP: 92646 BUSINESS PHONE: 760-510-6910 MAIL ADDRESS: STREET 1: 21316 SEASPRITE CIRCLE CITY: HUNTINGTON BEACH STATE: CA ZIP: 92646 FORMER COMPANY: FORMER CONFORMED NAME: HUMAN BIOSYSTEMS INC DATE OF NAME CHANGE: 19991027 CORRESP 1 filename1.htm San West, Inc

San West, Inc.

10350 Mission Gorge Road

Santee, California 92071

June 1, 2010

U.S. Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549


Re:	San West, Inc. (the “Company”)
	File No. 333-166337

Gentlemen:

Request is hereby made for the acceleration of the effective date of our registration statement on Form S-1, File No. 333-166337 at 4:00 P.M. on June 4, 2010 or as soon as practicable thereafter.

The Company acknowledges that:

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;

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

The Company 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.

Very truly yours,

SAN WEST, INC.

By: /s/ Frank J. Drechsler

Frank J. Drechsler

Chief Executive Officer

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