-----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, EIzHOM2SOnHIUDZ4t94vHyB7UyEPvEEYx/2l9D+nAP6ob7LE4SCcp1aAG8BoKegx qOiWEXmooSJtPWfd4xN9zQ== 0001332277-06-000532.txt : 20070301 0001332277-06-000532.hdr.sgml : 20070301 20061025181045 ACCESSION NUMBER: 0001332277-06-000532 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061025 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nano Holdings International, Inc. CENTRAL INDEX KEY: 0001369203 STANDARD INDUSTRIAL CLASSIFICATION: BEVERAGES [2080] IRS NUMBER: 203724068 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1640 TERRACE WAY CITY: WALNUT CREEK STATE: CA ZIP: 94597 BUSINESS PHONE: 925-938-0406 MAIL ADDRESS: STREET 1: 1640 TERRACE WAY CITY: WALNUT CREEK STATE: CA ZIP: 94597 CORRESP 1 filename1.txt DAVID M. LOEV, ATTORNEY AT LAW 6300 WEST LOOP SOUTH, SUITE 280 BELLAIRE, TEXAS 77401 TELEPHONE: (713) 524-4110 FACSIMILE: (713) 524-4122 October 25, 2006 H. Christopher Owings VIA EDGAR Division of Corporate Finance --------- United States Securities and Exchange Commission Mail Stop 3561 100 F. Street, N.E. Washington, D.C. 3561 Phone: (202) 551-3720 Re: Nano Holdings International, Inc. Amendment No. 2 to Registration Statement on Form SB-2 Filed October 11, 2006 File No. 333-136215 Dear Mr. Owings: In response to your comment letter dated October 19, 2006, Nano Holdings International, Inc. (the "Company" and "Nano") has the following responses: DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS, CONTROL PERSONS AND EMPLOYEES - ------------------------------------------------------------------------------ 1. WE NOTE YOUR RESPONSE TO COMMENT 1 IN OUR LETTER DATED SEPTEMBER 29, 2006. PLEASE REVISE YOUR DISCLOSURE TO PROVIDE A CLEAR AND CONCISE DISCLOSURE OF COMPENSATION RECEIVED BY YOUR CHIEF EXECUTIVE OFFICER. IN THIS REGARD, PLEASE DISCLOSE THE VALUE OF THE 100,000 RESTRICTED SHARES OF COMMON STOCK RECEIVED BY MR. RECTOR. SEE ITEM 402 OF REGULATION S-B. RESPONSE: In response to your comment, we have added disclosure regarding the fact that the 100,000 restricted shares of common stock issued to Mr. Rector in consideration for services rendered had a value of "$10,000 or $0.10 per share," under the headings "Directors, Executive Officers, Promoters, Control Persons and Significant Employees," "Executive Compensation" and "Item 26. Recent Sales of Unregistered Securities." EXHIBIT 23.1 - ------------ 2. PLEASE HAVE YOUR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM REVISE THEIR CONSENT TO REFERENCE THE CORRECT NOTES THAT ARE DATED AS OF OCTOBER 4, 2006. THE CONSENT REFERS TO NOTES 3 AND 4 WHILE THE AUDIT REPORT REFERS TO NOTES 4 AND 7. RESPONSE: The consent of Nano Holding International, Inc.'s public accounting firm has been corrected in the amended filing to refer to notes 4 and 7. Very Truly Yours, /s/ John S. Gillies -------------------------- John S. Gillies, Associate, David M. Loev, Attorney at Law -----END PRIVACY-ENHANCED MESSAGE-----