SEC Company Response from EWORLDMEDIA HOLDINGS INC (CIK 0000355168) — Sep 10, 2004

EWORLDMEDIA HOLDINGS INC (CIK 0000355168)
Date: Sept. 10, 2004 · CIK: 0000355168 · Accession: 0001015402-04-003829

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Date

September 10, 2004

Author

Assistant Director

Form

CORRESP

Company

EWORLDMEDIA HOLDINGS INC (CIK 0000355168)

Letter

Ronald C. Touchard Eworldmedia Holdings, Inc. 610 Newport Center Drive, Suite 210 Newport Beach, CA 92660 Tel. (949) 718-0999 September 10, 2004 Ms. Karen J. Garnett Assistant Director Division of Corporation Finance U.S. Securities and Exchange Commission Washington, D.C. 20549

RE: EWORLDMEDIA HOLDINGS, INC. PRELIMINARY INFORMATION STATEMENT FILE NO. 0-14047 FILED SEPTEMBER 3, 2004

Dear Ms. Garnett:

With respect to the above-captioned matter, please be advised that Eworldmedia Holdings, Inc. (the "Registrant") hereby acknowledges the following:

The adequacy and accuracy of the disclosure in the filing is the responsibility of the Registrant. The Registrant acknowledges that staff comment or changes in response to staff comment in the proposed disclosure in the Schedule 14C do not foreclose the Commission from taking any action with respect to the filing. The Registrant also represents that staff comment may not be asserted as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please direct any questions or comments about this letter to the undersigned at the address and telephone number indicated above, as well as the Registrant's attorney, Norman T. Reynolds, Esq. at 815 Walker Street, Suite 1250, Houston, Texas 77002, tel. (713) 237-3135. Thank you.

Very Truly Yours,
/s/ Ronald C. Touchard

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<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                               Ronald C. Touchard
                           Eworldmedia Holdings, Inc.
                      610 Newport Center Drive, Suite 210
                            Newport Beach, CA 92660
                              Tel. (949) 718-0999

                               September 10, 2004

Ms. Karen J. Garnett
Assistant Director
Division of Corporation Finance
U.S. Securities and Exchange Commission
Washington, D.C. 20549

          RE:  EWORLDMEDIA  HOLDINGS,  INC.
               PRELIMINARY  INFORMATION  STATEMENT
               FILE NO.  0-14047
               FILED  SEPTEMBER  3,  2004

Dear Ms. Garnett:

     With  respect  to  the  above-captioned  matter,  please  be  advised  that
Eworldmedia Holdings, Inc. (the "Registrant") hereby acknowledges the following:

          The  adequacy  and  accuracy  of  the  disclosure in the filing is the
          responsibility  of  the  Registrant.  The Registrant acknowledges that
          staff  comment or changes in response to staff comment in the proposed
          disclosure  in  the  Schedule 14C do not foreclose the Commission from
          taking  any  action  with  respect  to the filing. The Registrant also
          represents  that staff comment may not be asserted as a defense in any
          proceeding initiated by the Commission or any person under the federal
          securities  laws  of  the  United  States.

     Please  direct  any  questions  or  comments  about  this  letter  to  the
undersigned  at the address and telephone number indicated above, as well as the
Registrant's  attorney,  Norman  T.  Reynolds,  Esq. at 815 Walker Street, Suite
1250,  Houston,  Texas  77002,  tel.  (713)  237-3135.  Thank  you.

                                                       Very Truly Yours,

                                                       /s/  Ronald  C.  Touchard

                                                       Ronald  C.  Touchard

<PAGE>

</TEXT>
</DOCUMENT>

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