Published on February 25, 2005
COMMON
HORIZONS, INC.
February
25, 2005
THE
UNITED STATES SECURITIES
AND
EXCHANGE COMMISSION
Attn: Ms.
Amanda McManus
Division
of Corporate Finance
450 Fifth
Street, N.W.
Washington,
D.C. 20549-0405
Mail Stop
0409
Via fax:
202-942-9635
Re: Common
Horizons, Inc.
Registration
Statement on Form SB-2
File
No. 333-119366
Dear Ms.
McManus:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Common Horizons, Inc.
hereby requests acceleration of the effective date of its Registration Statement
on Form SB-2 to 3:00 p.m. eastern standard time on March 1, 2005, or as soon
thereafter as is practicable.
Thank you
for your assistance. Please call with any questions.
Common
Horizons, Inc.
By:
/s/ Edward F.
Panos
Edward F.
Panos
President,
Chief Executive Officer, Chief Financial Officer & Director
620 Tam
O’Shanter
Las
Vegas, Nevada 89109
Tele:
(702) 413-1205
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