apec_seccommentlatefiling21.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

-----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, WP2HqVkRpr+b0bc5OsWt8WOIccTftljzdPXtOpWknoSkl3XZml0QrmcOMKeTl8ij P8dBAKZnumelbfTpVgaP5Q== 0001140905-09-000064.txt : 20100628 0001140905-09-000064.hdr.sgml : 20100628 20090519174436 ACCESSION NUMBER: 0001140905-09-000064 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090519 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Alaska Pacific Energy Corp CENTRAL INDEX KEY: 0001460290 STANDARD INDUSTRIAL CLASSIFICATION: METAL MINING [1000] IRS NUMBER: 204523691 STATE OF INCORPORATION: NV FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2005 COSTA DEL MAR ROAD CITY: CARLSBAD STATE: CA ZIP: 92009 BUSINESS PHONE: 604-274-1565 MAIL ADDRESS: STREET 1: 250 H STREET #76 CITY: BLAINE STATE: WA ZIP: 98230 CORRESP 1 filename1.htm apec_seccommentlatefiling21.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

Alaska Pacific Energy Corp.
2005 Costa Del Mar Road, Carlsbad CA, 92009

May 19, 2009

H. Roger Schwall, Assistant Director

John W. Madison, Attorney

Division of Corporate Finance

United States Securities and Exchange Commission

RE: Alaska Pacific Energy Corp.

Form- 10-12G/A

File No. 0-53607

Dear Sirs,

Pursuant your comment letter dated April 29, 2009, respecting the Alaska Pacific Energy Corp., Form 10-12G/A filing and our letter dated May 6, requesting an extension of the filing date of our response.

We expected to be able to respond fully by May 20, 2009, however we have not yet received the final audited financials from our auditor. We have been advised that he will complete the audit within the next few days. Therefore, we are requesting a further extension, of the filing date of our response, of one week and expect to file the Amended Form 10-12G together with a redlined version and a comment letter response by May 27, 2009.

We request that you permit this delay. If you have any questions please feel free to call me at 604-274-1565

Thank you.

/s/ James R. King

James R. King

President, Alaska Pacific Energy Corp.

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