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CORRESP Filing

Sentinel Holdings Ltd.
Date: May 6, 2025 · CIK: 0000889353 · Accession: 0001096906-25-000681

Regulatory Compliance Financial Reporting Offering / Registration Process

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File numbers found in text: 333-282424

Date
May 5, 2025
Author
Donald G. Davis
Form
CORRESP
Company
Sentinel Holdings Ltd.

Letter

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.)

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

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:

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.

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

Show Raw Text
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