THE LAW OFFICE OF

CONRAD C. LYSIAK, P.S.

601 West First Avenue, Suite 903

Spokane, Washington 99201

(509) 624-1475

FAX: (509) 747-1770

EMAIL: cclysiak@lysiaklaw.com

March 25, 2014

Ms. Anne Nguyen Parker

Branch Chief

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-3561

	RE:	American Xanthan Corporation
		Form S-1 Registration Statement
		File No. 333-193979

Dear Ms. Parker:

In response to your letter of comments dated March 13, 2014, please be advised as follows:

General

No written communications as defined in Rule 405 under the Securities Act have been presented to potential investors by anyone in reliance upon Section 5(d) of the Securities Act of 1933, as amended (the “Act”). Further no research reports about American Xanthan Corporation have been published or distributed in reliance upon Section 2(a)(3) of the Act added by Section 105(a) of the Jumpstart Our Business Startups Act by any broker or dealer. American Xanthan Corporation has no brokers or dealers participating in this offering.

License

2.	The disclosure you have requested has been provided in the Business section under License.

Certain Transactions

3.	The disclosure you have requested has been provided.

	Yours truly,

	The Law Office of Conrad C. Lysiak, P.S.


	BY:	CONRAD C. LYSIAK
		Conrad C. Lysiak

CCL: hdw

cc: American Xanthan Corporation

American Xanthan Corp S-1/A