their last letter from the SEC
Mail Stop 4628
May 31, 2017
Dieter R. Sauer, Jr.
President and Chief Executive Officer
Sauer Energy, Inc.
1620 Emerson Ave.
Oxnard, CA 93033
Re: Sauer Energy, Inc.
Registration Statement on Form S-1
Filed May 17, 2017
File No. 333-218054
Dear Mr. Sauer:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Jason Langford at (202) 551-3193 with any questions.
Sincerely,
H. Roger Schwall
Assistant Director
Office of Natural Resources
cc: Frank J. Hariton, Esq.
In response to
[ACCELERATIONREQESTEASTSIX002.GIF]
June 1, 2017
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
Sauer Energy, Inc.
Registration Statement Form S-1 – Acceleration Request
File No. 333-218054
Dear Sirs and/or Madam:
This letter serves as our request, in accordance with Rule 461, for acceleration of the effectiveness of the above-referenced Registration Statement (filed pursuant to Form S-1) to June 5, 2017 at 10:00 a.m., or as soon thereafter as practicable.
In that respect and in furtherance of our Acceleration Request, we herewith acknowledge that:
·
Should the Commission or the staff, acting pursuant to delegated authority, declare our filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
·
The action of the Commission or the staff, acting pursuant to delegated authority, in declaring our filing effective, does not relieve Sauer Energy, Inc. from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
·
Sauer Energy, Inc. may not assert staff comments and the Declaration of Effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
Sauer Energy, Inc.
/s/ Dieter Sauer
____________________________________
Dieter Sauer, President
