0001504412-13-000334.txt : 20131023 0001504412-13-000334.hdr.sgml : 20131023 20130815125410 ACCESSION NUMBER: 0001504412-13-000334 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130815 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SAUER ENERGY, INC. CENTRAL INDEX KEY: 0001446152 STANDARD INDUSTRIAL CLASSIFICATION: DRILLING OIL & GAS WELLS [1381] IRS NUMBER: 263261559 STATE OF INCORPORATION: NV FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2326 TELLER ROAD CITY: NEWBURY PARK STATE: CA ZIP: 91320 BUSINESS PHONE: 888 829 8748 MAIL ADDRESS: STREET 1: 2326 TELLER ROAD CITY: NEWBURY PARK STATE: CA ZIP: 91320 FORMER COMPANY: FORMER CONFORMED NAME: BCO HYDROCARBON LTD DATE OF NAME CHANGE: 20080925 CORRESP 1 filename1.htm Converted by EDGARwiz



FRANK J. HARITON  ATTORNEY - AT - LAW


1065 Dobbs Ferry Road  White Plains  New York 10607  (Tel) (914) 674-4373  (Fax) (914) 693-2963  (e-mail) hariton@sprynet.com


July 26, 2013


Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn:. H. Roger Schwall, Assistant Director


Re:

Sauer Energy, Inc. (the “Company”)

 

Registration Statement on Form S-1

File No. 333-189275 (the “Registration Statement”)

Filing of Amendment Number 1 (“Amendment No 1”)

Comment Letter, dated June 27, 2013 (the “Comment Letter”)


Dear Mr. Schwall:


The Company is filing Amendment Number 1 and the changes therein consist primarily of updating, changes in response to the Comment Letter and discussions with the staff (to both the Registration Statement and the Equity Purchase Agreement) and correction of minor typographical errors in the prior filing.  The numbered paragraphs below respond to the like numbered paragraph in the Comment Letter.


1.

I have carefully reviewed the referenced Compliance and Disclosure Interpretations and sought to fully comply with all requirements thereof.  I personally thank the staff for its cooperation and indulgence.

2.

We have amended the Equity Purchase Agreement and the Registration in response to staff comments, including, but not limited to, removing the language on page 37 referred to in the Comment Letter and have eliminated Section 6.2 of the Equity Purchase Agreement.

3.

We have removed the schedule from the Equity Purchase Agreement and updated information throughout the prospectus as available.  We have inserted the correct auditor report.

4.

A footnote has been added in response to the comment.


Should you require anything further, do not hesitate to contact me.


Very truly yours,


/s/ Frank J. Hariton

Frank J. Hariton