Art
Design, Inc.
3636
S. Jason
Englewood,
Colorado 80113
December
20, 2006
Ms
Sara
D. Kalin
Branch
Chief-Legal
U.S.
Securities and
Exchange
Commission
100
F
Street, N. E.
Washington,
D.C. 20549
Re:
Art
Design, Inc. (the Company)
Form
SB-2
Registration Statement
File
Number: 333-136012
Dear
Ms.
Kalin;
At
this
time, on behalf of the Company, we hereby request acceleration of the effective
date of the Registration Statement pursuant to Rule 461 to December 21, 2006
at
3 PM, Washington, D.C. local time, or as soon as practicable thereafter. In
connection with this request, we represent the following:
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;
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
The
Company may not assert staff comments and the declaration of effectiveness
as a
defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.
We
confirm that we are aware of our responsibilities under the Securities Act
and
the Securities Exchange Act as they relate to the public offering of securities
specified in the Registration Statement. Further, we understand that request
for
acceleration is a confirmation of the fact that we are aware of our
responsibilities under the federal securities laws.
If
you
have any additional questions, do not hesitate to contact our counsel, David
Wagner (303)793-0304. For accounting comments, please contact Mr. Ronald
Chadwick at(303) 306-1967.
Art
Design, Inc.
/s/
Kathy Sheehan
Kathy
Sheehan, President