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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-008653.txt : 20061006
<SEC-HEADER>0000000000-06-008653.hdr.sgml : 20061006
<ACCEPTANCE-DATETIME>20060217155935
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-008653
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060217

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMERICAN INTERNATIONAL INDUSTRIES INC
		CENTRAL INDEX KEY:			0001073146
		STANDARD INDUSTRIAL CLASSIFICATION:	INVESTORS, NEC [6799]
		IRS NUMBER:				880326480
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		601 CIEN ST
		STREET 2:		SUITE 235
		CITY:			KEMAH
		STATE:			TX
		ZIP:			77565-2701
		BUSINESS PHONE:		2813349479

	MAIL ADDRESS:	
		STREET 1:		601 HANSON RD
		CITY:			KEMAH
		STATE:			TX
		ZIP:			77565-2701
PUBLIC REFERENCE ACCESSION NUMBER:		0001295345-06-000022
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 7010

      February 17, 2006

Via U.S. mail and facsimile

Mr. Daniel Dror
President and Chief Executive Officer, American International
Industries, Inc.
601 Cien Street, Suite 235
Kemah, TX  77565-3077

	RE:	Form 10-KSB for the fiscal year ended December 31, 2004
Forms 10-QSB for the periods ended March 31, 2005, June 30, 2005,
and
September 30, 2005
			File No. 0-25223

Dear Mr. Dror:

      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 Marie Trimeloni, Staff Accountant,
at
(202) 551-3734 or, in her absence, to the undersigned at (202)
551-
3769.

							Sincerely,


							Rufus Decker
							Accounting Branch Chief
??

??

??

??

Mr. J. Gordon Beittenmiller
March 25, 2005
Page 2 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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