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