AMERICAN INTERNATIONAL VENTURES, INC.
April 17, 2019
U.S. Securities and Exchange Commission
100 F St., N.E.,
Washington, D.C. 20549
Attn:Brian McAllister
Re:In the Matter of American International Ventures, Inc.
Dear Mr. McAllister,
American International Ventures, Inc. (“AIVN” or “the Company”) filed a Form 15 on December 27, 2017 and thereafter elected to file voluntarily. On October 29, 2018, subsequent to a phone conversation with Ms. Courtney Hasley in the SEC legal department advising that voluntary filings were not allowed, the Company stopped making voluntary filings.
Form 10-K for the Fiscal Year Ended May 31, 2018 General
Please amend your Form 10-K to provide (a) Sections 302 and 906 certifications from your principal executive officer and principal financial officer as required by Item 601(b)(31) and (32) of Regulation S-K and (b) the interactive data file as required by Item 601(b)(101) of Regulation S-K. We note similar deficiencies in your Form 10-Q for the quarter ended August 31, 2018.
The Company filed a Form 15 on December 27, 2017 (attached.)
Item 8. Financial Statements, page 32
Please revise to provide audited financial statements for the periods presented as required by Rule 8-02 of Regulation S-X or explain to us why they are not required.
The Company filed a Form 15 on December 27, 2017 (attached.)
Form 10-Q for the Quarterly Period Ended August 31, 2018 General
Please confirm that the interim financial statements included in your Form 10-Q were reviewed by an independent public accountant as required by Rule 8-03 of Regulation S-X or tell us why a review by an independent public accountant is not required.
The Company filed a Form 15 on December 27, 2017 (attached.)
Please let us know if there is anything else you may require or if you need more clarification on any of the items included in this letter.
Sincerely,
/s/ Jack Wagenti
Jack Wagenti
Chief Financial Officer
American International Ventures, Inc.
15105 Kestrelglen Way
Lithia, FL 33547
Office Phone: (813)260-2866
Email: jackwagenti@aivn.co
AMERICAN INTERNATIONAL VENTURES, INC.
Form 15, as filed with the Securities and Exchange Commission on December 27, 2017.
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