<SEC-DOCUMENT>0000943440-12-000387.txt : 20120720
<SEC-HEADER>0000943440-12-000387.hdr.sgml : 20120720
<ACCEPTANCE-DATETIME>20120425152837
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000943440-12-000387
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20120425

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			As Seen On TV, Inc.
		CENTRAL INDEX KEY:			0001432967
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MOTION PICTURE & VIDEO TAPE PRODUCTION [7812]
		IRS NUMBER:				800149096
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		14044 ICOT BLVD.
		CITY:			CLEARWATER
		STATE:			FL
		ZIP:			33760
		BUSINESS PHONE:		727-288-2738

	MAIL ADDRESS:	
		STREET 1:		14044 ICOT BLVD.
		CITY:			CLEARWATER
		STATE:			FL
		ZIP:			33760

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	H & H Imports, Inc.
		DATE OF NAME CHANGE:	20080421
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>Acceleration Request</TITLE>
<META NAME="author" CONTENT="BPearlman">
<META NAME="date" CONTENT="04/25/2012">
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<P style="line-height:14pt; margin:0px; font-size:12pt" align=center><B>AS SEEN ON TV, INC.</B></P>
<P style="line-height:14pt; margin:0px; font-size:12pt" align=center><B>14044 Icot Boulevard</B></P>
<P style="line-height:13pt; margin:0px; font-size:12pt" align=center><B>Clearwater, Florida 33760</B></P>
<P style="line-height:12pt; margin:0px" align=center><BR></P>
<P style="line-height:13pt; margin:0px; font-size:12pt" align=center>April 25, 2012</P>
<P style="line-height:12pt; margin:0px" align=center><BR></P>
<P style="line-height:13pt; margin:0px; font-size:12pt" align=center>&#147;CORRES&#148;</P>
<P style="line-height:13pt; margin:0px; font-size:12pt"><U>VIA EDGAR</U></P>
<P style="line-height:12pt; margin:0px"><BR></P>
<P style="line-height:13pt; margin:0px; font-size:12pt">United States Securities and Exchange Commission</P>
<P style="line-height:13pt; margin:0px; font-size:12pt">Division of Corporation Finance</P>
<P style="line-height:13pt; margin:0px; font-size:12pt">100 F. Street, N.E.</P>
<P style="margin-top:0px; margin-bottom:16px; font-size:12pt">Washington, D.C. 20549-4631</P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:48px; width:96px; font-size:12pt; float:left">Re: </P>
<P style="margin-top:0px; margin-bottom:16px; padding-left:96px; text-indent:-2px; font-size:12pt">AS SEEN ON TV, INC. <BR>
Registration Statement on Form S-1<BR>
File No. 333-170778</P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:9.6px; font-size:12pt; clear:left">Ladies and Gentlemen:</P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:9.6px; text-indent:32.933px; font-size:12pt">Pursuant to the provisions of Rule 461 of the Securities Act of 1933, as amended, the undersigned registrant hereby respectfully requests that the above captioned Registration Statement become effective at 4:00 p.m., E.D.T. on Friday, April 27, 2012, or as soon thereafter as practicable.</P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:9.6px; text-indent:32.933px; font-size:12pt">The undersigned acknowledges to the Staff its awareness of its responsibilities under the Securities Exchange Act of 1934, as amended. &nbsp;Furthermore, the Company acknowledges that:</P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:48px; width:72px; font-family:Symbol; font-size:12pt; float:left">&#183;</P>
<P style="margin-top:0px; margin-bottom:16px; padding-left:72px; text-indent:-2px; font-size:12pt">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;</P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:48px; width:72px; font-family:Symbol; font-size:12pt; clear:left; float:left">&#183;</P>
<P style="margin-top:0px; margin-bottom:16px; padding-left:72px; text-indent:-2px; font-size:12pt">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</P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:48px; width:72px; font-family:Symbol; font-size:12pt; clear:left; float:left">&#183;</P>
<P style="margin-top:0px; margin-bottom:16px; padding-left:72px; text-indent:-2px; font-size:12pt">the Company may not assert staff comments and declaration of the effectiveness as a defense in any proceeding initiated by the Commission or any person under the Federal Securities Laws of the United States.</P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0 width=100%><TR height=0 style="font-size:0"><TD /><TD width=33.333 /><TD width=176 /><TD width=72 /></TR>
<TR><TD style="margin-top:0px" valign=top><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=209.333 colspan=2><P style="line-height:13pt; margin:0px; font-size:12pt">Very truly yours,</P>
</TD><TD style="margin-top:0px" valign=top width=72><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=209.333 colspan=2><P style="margin:0px; font-size:12pt">AS SEEN ON TV, INC.</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px; font-size:12pt">&nbsp;&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=72><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=33.333><P style="line-height:13pt; margin:0px; font-size:12pt">By:</P>
</TD><TD style="margin-top:0px; border-bottom:1px solid #000000" valign=top width=176><P style="line-height:13pt; margin:0px; font-size:12pt">/s/ STEVE ROGAI</P>
</TD><TD style="margin-top:0px" valign=top width=72><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=33.333><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=176><P style="line-height:13pt; margin:0px; font-size:12pt">Steve Rogai</P>
</TD><TD style="margin-top:0px" valign=top width=72><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=33.333><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=176><P style="line-height:13pt; margin:0px; font-size:12pt">Chief Executive Officer</P>
</TD><TD style="margin-top:0px" valign=top width=72><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD></TR>
</TABLE>
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