-----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, QIw8XFHVeyWym0NmVv8QY2FT7LF94YNu98Pbtsbf+nUwvNLoD4wK84EaN8MLIAqh 8RD8yCW5EVjw4rziAKDgXQ== 0001078782-10-001633.txt : 20101112 0001078782-10-001633.hdr.sgml : 20101111 20100728134413 ACCESSION NUMBER: 0001078782-10-001633 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100728 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERICAN BUSINESS CHANGE AGENTS, INC. CENTRAL INDEX KEY: 0001458023 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MANAGEMENT CONSULTING SERVICES [8742] IRS NUMBER: 264083754 STATE OF INCORPORATION: NV FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 13070 ADDISON ROAD CITY: ROSWELL STATE: GA ZIP: 30075 BUSINESS PHONE: 404-915-0570 MAIL ADDRESS: STREET 1: 13070 ADDISON ROAD CITY: ROSWELL STATE: GA ZIP: 30075 CORRESP 1 filename1.htm SEC Response Letter


Gary B. Wolff, P.C.

 

COUNSELOR AT LAW

488 Madison Avenue Suite 1100 New York, New York 10022

Tel: (212) 644-6446 Fax: (212) 644-6498 Email: wolffpc@nyc.rr.com










July 22, 2010





Tom Kluck

Branch Chief

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549


Re:

American Business Change Agents, Inc. (the “Company” or “Issuer”)

Registration Statement Form S1/ Pre-Effective Amendment Three

File No.: 333-157783


Dear Mr. Kluck:


Enclosed is Pre-Effective Amendment Three to the above Registration Statement.  The changes are made in response to staff comments on Amendment Two of the Registration Statement. The paragraph numbers below correspond to the numbered comments in your comment letter dated June 22, 2009.


General


1.

Additional sub-section entitled “Business-Method of Acquiring Clients, Milestones, Anticipated Time Frame and Estimated Expenses” has been added so as to respond to this question.


Financial Statements


Issuer’s financial statements and financial information have been updated in accordance with Rule 8-08 of Regulation S-X.


If you have any questions or require anything further, please feel free to call me at 212-644-6446.


Sincerely,


/s/ Gary B. Wolff


Gary B. Wolff

/hk

cc:

American Business Change Agents, Inc



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