CORRESP Filing
Sentinel Holdings Ltd.
Date: May 6, 2025 · CIK: 0000889353 · Accession: 0001096906-25-000681
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File numbers found in text: 333-282424
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CORRESP 1 filename1.htm DAVIS & ASSOCIATES DAVIS & ASSOCIATES (A PROFESSIONAL LAW CORPORATION) -SECURITIES, BUSINESS & INTERNATIONAL LAWYERS- LOS ANGELES MARINA DEL REY (213) 400-2007 NEWPORT BEACH Respond To: P.O. Box 852 Palos Verdes Estates, CA 90274 May 5, 2025 To Securities And Exchange Commission Department of Corporation Finance Office of Trade & Services Attention: Kate Beukenkamp and/or Dietrich King Via EDGAR: Re: Amendment to Registration Statement on Form S-1 Filed May 1, 2025 File No. 333-282424, for Sentinel Holdings Ltd. (formerly James Maritime Holdings Inc.) Ladies and Gentlemen Our office now represents Sentinel Holdings in connection with this filing. The former legal council has been terminated, and we have been designated to undertake further representation on this matter for Sentinel. (see attached) The former counsel has declined to turn over copies of SEC correspondence and his notes concerning this filing. And so I’d very much like to have a telephone conversation with staff as soon as practical so I can be brought up to speed on the filing’s status and move it forward. The former counsel advised my clients that once the Company filed it’s form 10K, which was done under the former counsel’s supervision, that staff would be undertaking a limited review. I’d of course like clarification on this as well. 1 The best way to reach me is by my cell, 213 400 2007, or as an alternative, by email at Don@securities-attys.com . Thank you in advance for the assistance you can give on this filing and any issues that might remain. Respectfully submitted. Donald G. Davis For the Law Firm of Davis & Associates 2 3