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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 QLXCfKBVOWfFVzQxOghjxUn5jXZytsP820aim1ICphZv82UijhbtcyuejULS6yGu
 5l0nVwGPYmfJmsQ1TU6tYg==

<SEC-DOCUMENT>9999999995-06-001971.txt : 20061023
<SEC-HEADER>9999999995-06-001971.hdr.sgml : 20061023
<ACCEPTANCE-DATETIME>20061023001521
ACCESSION NUMBER:		9999999995-06-001971
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061020
DATE AS OF CHANGE:		20061023
EFFECTIVENESS DATE:		20061020

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			XIOM CORP
		CENTRAL INDEX KEY:			0001160479
		STANDARD INDUSTRIAL CLASSIFICATION:	COATING, ENGRAVING & ALLIED SERVICES [3470]
		IRS NUMBER:				113460949
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-124704
		FILM NUMBER:		061156572

	BUSINESS ADDRESS:	
		STREET 1:		68 A LAMAR STREET
		CITY:			WEST BABYLON
		STATE:			NY
		ZIP:			11704
		BUSINESS PHONE:		6316434400

	MAIL ADDRESS:	
		STREET 1:		68 A LAMAR STREET
		CITY:			WEST BABYLON
		STATE:			NY
		ZIP:			11704

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PANAMA INDUSTRIES LTD
		DATE OF NAME CHANGE:	20011005
</SEC-HEADER>
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<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
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<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2006-10-20</finalEffectivenessDispDate>
        <form>SB-2</form>
        <filer>
            <cik>0001160479</cik>
            <entityName>XIOM CORP</entityName>
            <fileNumber>333-124704</fileNumber>
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