<SEC-DOCUMENT>0001262463-14-000602.txt : 20140813
<SEC-HEADER>0001262463-14-000602.hdr.sgml : 20140813
<ACCEPTANCE-DATETIME>20140711090006
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001262463-14-000602
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140711

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMERICATOWNE Inc.
		CENTRAL INDEX KEY:			0001606699
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		IRS NUMBER:				465482689
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		353 E. SIX FORKS ROAD, SUITE 270
		CITY:			RALEIGH
		STATE:			NC
		ZIP:			27609
		BUSINESS PHONE:		(888) 406 2713

	MAIL ADDRESS:	
		STREET 1:		353 E. SIX FORKS ROAD, SUITE 270
		CITY:			RALEIGH
		STATE:			NC
		ZIP:			27609

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALPINE 5 Inc.
		DATE OF NAME CHANGE:	20140429
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">July 11, 2014</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Larry Spirgel</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Assistant Director</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">United States</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">100 F. Street, N.W.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Mail Stop 4561</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549-3561</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 63pt"><B>RE:&#9;AmericaTowne, Inc. (f/k/a Alpine 5
Inc.) </B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 45pt; text-indent: 63pt"><B>Form 8-K</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 45pt; text-indent: 63pt"><B>Filed June 26, 2014 </B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 45pt; text-indent: 63pt"><B>File No. 000-55206&#9;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Mr. Sprigel:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">This correspondence is
in response to your letter dated July 10, 2014 in reference to our filing of our Form 8-K on June 26, 2014 on the behalf of AmericaTowne,
Inc., File No. 000-55206.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Please accept the following response.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9; border: Black 1pt solid"><B><I>Comment
1</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9"><U>General</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9">1. You disclose that, on June 18 2014,
you acquired 100% of the issued and outstanding shares of the company from its sole shareholder, Richard Chiang. Please tell us
whether because of this acquisition you ceased to be a &ldquo;shell company.&rdquo; To the extent you are no longer a shell company,
please amend your Form 8-K to include all information that would be required in a Form 10 registration statement regarding this
transaction. See Items 2.01 (f), 5.01 (a)(8) and 9.01(c) of Form 8-K. This information is required because you were a shell company
prior to the transaction according to the Form 10-12G you filed on June 13, 2014.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Answer: <FONT STYLE="color: red">Registrant
notes the Commission&rsquo;s comment and discloses that we are still a shell company and further state that we intend to make the
proper filing disclosures on Form 8-K with the Commission when we will cease to be a &ldquo;shell company.&rdquo; </FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Registrant wishes to acknowledge the following:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<UL STYLE="margin-top: 0in; list-style-type: disc">

<LI STYLE="margin: 0; font-size: 11pt">The Company is responsible for the adequacy and accuracy of the disclosures in the filing.</LI>

<LI STYLE="margin: 0; font-size: 11pt">Staff comments, or changes to disclosures in response to staff comments in filings disclosed
to the Staff, do not foreclose the Commission from taking any action with respect to the filing.</LI>

<LI STYLE="margin: 0; font-size: 11pt">The Company may not assert the Staff comments as a defense in any proceeding initiated by
the Commission or by any person under the Federal Securities Laws.</LI>

</UL>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Respectfully submitted,</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><U>/s/ Alton Perkins</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Alton Perkins</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Chief Executive Officer</P>



<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 2pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
