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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-029569.txt : 20060517
<SEC-HEADER>0000000000-05-029569.hdr.sgml : 20060517
<ACCEPTANCE-DATETIME>20050613151122
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-029569
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050613

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			XSUNX INC
		CENTRAL INDEX KEY:			0001039466
		STANDARD INDUSTRIAL CLASSIFICATION:	UNSUPPORTED PLASTICS FILM & SHEET [3081]
		IRS NUMBER:				841384159
		STATE OF INCORPORATION:			CO
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		65 ENTERPRISE
		CITY:			ALISO VIEJO
		STATE:			CA
		ZIP:			92656
		BUSINESS PHONE:		949 330 8060

	MAIL ADDRESS:	
		STREET 1:		7609 RALSTON ROAD
		CITY:			ARVADA
		STATE:			CO
		ZIP:			80002

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SUN RIVER MINING INC
		DATE OF NAME CHANGE:	20000218
PUBLIC REFERENCE ACCESSION NUMBER:		0001072588-05-000158
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 7010

      June 13, 2005


Tom Djokovich, President and Acting CFO
Xsunx, Inc.
65 Enterprise
Aliso Viejo, CA 92656

      Re:	Xsunx, Inc.
      Form 10-KSB/A for Fiscal Year Ended September 30, 2004
		Filed May 13, 2005
		Form 10-QSB/A for Fiscal Quarter Ended December 31, 2004
		Filed June 9, 2005
		File No. 0-29621

Dear Mr. Djokovich:

      We have completed our review of your Form 10-KSB and related
filings and have no further comments at this time.

      If you have any further questions regarding our review of
your
filings, please direct them to Bret Johnson, Staff Accountant, at
(202) 824-5478 or, in his absence, to the undersigned at (202)
824-
5373.

								Sincerely,


								John Cash
								Accounting Branch Chief
??

??

??

??

Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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