<SUBMISSION>
<ACCESSION-NUMBER>0001144204-11-010342
<TYPE>AW
<PUBLIC-DOCUMENT-COUNT>1
<FILING-DATE>20110223
<DATE-OF-FILING-DATE-CHANGE>20110223
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>American Smooth Wave Ventures, Inc.
<CIK>0001441649
<ASSIGNED-SIC>5400
<IRS-NUMBER>263036101
<STATE-OF-INCORPORATION>NV
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>AW
<ACT>NE
<FILE-NUMBER>333-152849
<FILM-NUMBER>11630961
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>729 INSURNACE EXCHANGE
<CITY>DES MOINES
<STATE>IA
<ZIP>50309
<PHONE>760-899-1919
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>729 INSURNACE EXCHANGE
<CITY>DES MOINES
<STATE>IA
<ZIP>50309
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<DOCUMENT>
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    <title>Unassociated Document</title>
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<div style="DISPLAY: block; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">WITHDRAWAL REQUEST OF</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">AN AMENDMENT TO A REGISTRATION STATEMENT</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">February 23, 2011</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Securities and Exchange Commission</font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Division of Corporate Finance</font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">100 F. Street, N.E.</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Re:</font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">American Smooth Wave Ventures, Inc. Application For Withdrawal of the Post-Effective Amendment No. 1 filed on November 23, 2010&#160;&#160;to the Registration Statement on Form S-1 (File No. 333-152849) (the &#8220;<font style="DISPLAY: inline; FONT-WEIGHT: bold">Registration Statement</font>&#8221;)</font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Dear Ms. Kohl:</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended, American Smooth Wave Ventures, Inc. (the &#8220;<font style="DISPLAY: inline; FONT-WEIGHT: bold">Company</font>&#8221;) hereby requests that the Securities and Exchange Commission (the &#8220;<font style="DISPLAY: inline; FONT-WEIGHT: bold">Commission</font>&#8221;) consent to the withdrawal of the Company&#8217;s Post-Effective Amendment No. 1 to&#160;&#160;the Registration Statement (the &#8220;<font style="DISPLAY: inline; FONT-WEIGHT: bold">Amendment</font>&#8221;). The Company confirms that no securities have been or will be distributed, issued or sold pursuant to the Registration
Statement, as amended or supplemented by the Amendment, or the prospectus contained therein.</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>The Company is requesting withdrawal of the Amendment because the Company has determined not to proceed with the updating of the Registration Statement because the purpose of the Amendment was to update the filing to permit the selling shareholders which are &#8220;affiliates&#8221; to resell without reliance on Rule 144. These affiliated selling shareholders have agreed that any resales will be made only upon compliance with Rule 144, if available.</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">If you have any questions with respect to this matter, please contact our counsel, Norwood Beveridge, of Loeb &amp; Loeb LLP at (212) 407-4970.&#160;&#160;</font></div>

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<td align="left" colspan="2" valign="bottom" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">American Smooth Wave Ventures, Inc.</font></td>
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