Anpath Group, Inc.
116 Morlake Drive, Suite 201
Mooresville, NC 28117
October 29, 2007
VIA EDGAR
United States Securities and
Exchange Commission
100 F Street, NE.
Washington, D.C. 20549
Attention: Jennifer Hardy
Re:
Anpath Group, Inc.
Registration Statement on Form SB-2
Registration No. 333-137479
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Anpath Group, Inc. (the Company) respectfully requests, pursuant to Rule 461 under the Securities Act of 1933, as amended (the Act), that the Securities and Exchange Commission (the Commission) accelerate the effective date of the above-referenced Registration Statement so that it may become effective at 4:00 p.m., Eastern Standard Time, October 30, 2007 or as soon thereafter as practicable. The Company would also appreciate telephone notice of such effectiveness to Lawrence Nusbaum at (212) 269-1400.
In connection with the Companys request for acceleration of effectiveness of the above-referenced Registration Statement, the Company acknowledges the following:
(1)
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;
(2)
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
(3)
The Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.
Very truly yours,
ANPATH GROUP, INC.
By:
/s/ J. Lloyd Breedlove
J. Lloyd Breedlove, President and
Chief Executive Officer
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