-----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, UWhRuP5gPJmti3KijxnjCVhBRZ4EkKeKX03mp/1aloK0ynUVKQJJs/gMjTjW1xkN eulVGoSFMoZrXcFoP+HVIw== 0001019687-08-001585.txt : 20080602 0001019687-08-001585.hdr.sgml : 20080602 20080410182136 ACCESSION NUMBER: 0001019687-08-001585 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080410 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aftermarket Enterprises, Inc. CENTRAL INDEX KEY: 0001389217 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-AUTO & HOME SUPPLY STORES [5531] IRS NUMBER: 205354797 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4339 SANTA FE ROAD #48-D CITY: SAN LUIS OBISPO STATE: CA ZIP: 93401 BUSINESS PHONE: 805-457-999 MAIL ADDRESS: STREET 1: 4339 SANTA FE ROAD #48-D CITY: SAN LUIS OBISPO STATE: CA ZIP: 93401 CORRESP 1 filename1.htm aftermarket_corr-041008.htm
AFTERMARKET ENTERPRISES, INC.
4339 Santa Fe Road #48-D
San Luis Obispo, California 93401-3306


April 10, 2008

Mara L. Ransom, Esq.
  
via EDGAR and
John Fieldsend, Esq.
  
Facsimile Transmission
United States Securities and Exchange Commission
    
Division of Corporate Finance
    
Mail Stop 3561
    
100 F Street
    
Washington, D.C. 20549
    

Re:          Aftermarket Enterprises, Inc.
File No. 333-141676

REQUEST FOR ACCELERATION OF EFFECTIVE DATE

Dear Ms. Ransom and Mr. Fieldsend:

On behalf of Aftermarket Enterprises, Inc. (the “Company”), I am hereby requesting the effective date of the above referenced Registration Statement be accelerated so that the same shall become effective as of April 15, 2008, at 10:00 PM Eastern Time, or as soon thereafter as is practicable.  Additionally, on behalf of the Company, it recognizes and agrees that:

-      
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
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the action of the Commission or the staff, acting pursuant to delegated authority in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
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the Company may not assert staff comments and the declaration of effectiveness a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you require any additional information, please telephone.

Sincerely,
Aftermarket Enterprises, Inc.
 
/s/ Adam Anthony
Adam Anthony, CEO


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