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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-019038.txt : 20061213
<SEC-HEADER>0000000000-05-019038.hdr.sgml : 20061213
<ACCEPTANCE-DATETIME>20050419143529
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-019038
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050419

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AXIA GROUP, INC.
		CENTRAL INDEX KEY:			0000788738
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MANAGEMENT CONSULTING SERVICES [8742]
		IRS NUMBER:				870509512
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1324 N. MAGNOLIA AVE.
		CITY:			EL CAJON
		STATE:			CA
		ZIP:			92020
		BUSINESS PHONE:		6194441919

	MAIL ADDRESS:	
		STREET 1:		1324 N. MAGNOLIA AVE.
		CITY:			EL CAJON
		STATE:			CA
		ZIP:			92020

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AXIA GROUP INC/UT
		DATE OF NAME CHANGE:	20010105

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CYBERAMERICA CORP
		DATE OF NAME CHANGE:	19960620

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CANTON INDUSTRIAL CORP
		DATE OF NAME CHANGE:	19950412
PUBLIC REFERENCE ACCESSION NUMBER:		0001144204-05-005433
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


April 19, 2005


Mail Stop 0409

VIA U.S. MAIL AND FAX 1-619-741-9174


Mr.  Richard Schmidt
President
Axia Group, Inc.
5520 Wellesley Street #103C
La Mesa, CA  91942


RE:	Axia Group, Inc.
	Form 10-KSB for the year ended September 30, 2004
Forms 10-Q for the quarter ended December 31, 2004

Dear Mr. Schmidt:

      We have completed our review of your Form 10-KSB and related
filings and do not, at this time, have any further comments.


							Sincerely,


Cicely Luckey
Accounting Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
