0001376474-14-000262.txt : 20140904 0001376474-14-000262.hdr.sgml : 20140904 20140725112632 ACCESSION NUMBER: 0001376474-14-000262 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140725 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ATHENA SILVER CORP CENTRAL INDEX KEY: 0001304409 STANDARD INDUSTRIAL CLASSIFICATION: MALT BEVERAGES [2082] IRS NUMBER: 900158978 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O BRIAN POWER STREET 2: 2010A HARBISON DRIVE # 312 CITY: VACAVILLE STATE: CA ZIP: 95687 BUSINESS PHONE: 707-884-3766 MAIL ADDRESS: STREET 1: C/O BRIAN POWER STREET 2: 2010A HARBISON DRIVE # 312 CITY: VACAVILLE STATE: CA ZIP: 95687 FORMER COMPANY: FORMER CONFORMED NAME: ATHENA SILVER Corp DATE OF NAME CHANGE: 20100308 FORMER COMPANY: FORMER CONFORMED NAME: Athena Silver Corp DATE OF NAME CHANGE: 20100204 FORMER COMPANY: FORMER CONFORMED NAME: Golden West Brewing Company, Inc. DATE OF NAME CHANGE: 20040927 CORRESP 1 filename1.htm CLIFFORD L

CLIFFORD L. NEUMAN, P.C.
Attorney at Law


TEMPLE-BOWRON HOUSE
1507 PINE STREET
BOULDER, COLORADO 80302

Telephone: (303) 449-2100
Facsimile: (303) 449-1045
E-mail:  clneuman@neuman.com



July 24, 2014




Tia L. Jenkins, Senior Assistant Chief Accountant

United States Securities and Exchange Commission
100 F Street N.E.

Washington, D.C.  20549


 

Re:

Athena Silver Corporation

 

 

Form 10-K for the Year Ended December 31, 2013

 

 

Filed March 28, 2014

Form 10Q for the Quarter Ended March 31, 2014

Filed May 8, 2014

 

 

File No. 000-51808


Dear Ms. Jenkins:


            On behalf of Athena Silver Corporation (the "Company") please accept the following in response to the comments of the Commission dated July 17, 2014.  The revisions to the subject reports are located within our Form 10-K/A-1 and Form 10Q/A-1 filed concurrently herewith.


Comment No. 1:

Revised as requested.  


Comment No. 2:  

Revised as requested.


Comment No. 3:

Revised as requested.


Comment No. 4:

Revised as requested.


The Company hereby acknowledges that:


·

it is responsible for the adequacy and accuracy of the disclosures in this filing;

·

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

·

it 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.



Tia L. Jenkins

Senior Assistant Chief Accountant

United States Securities and Exchange Commission

July 24, 2014

Page 2





            Please let me know if you have further comments or questions.


 

Sincerely,

 

CLIFFORD L. NEUMAN, PC

 



/s/ Clifford L. Neuman

 

Clifford L. Neuman