SEC Comment Letter for CAPITAL BEVERAGE CORP (CIK 0001020186) — Jul 18, 2005

CAPITAL BEVERAGE CORP (CIK 0001020186)
Date: July 18, 2005 · CIK: 0001020186 · Accession: 0000000000-05-036755

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AI Filing Summary & Sentiment

Date

July 18, 2005

Author

Michael Moran

Form

UPLOAD

Company

CAPITAL BEVERAGE CORP (CIK 0001020186)

Letter

Mail Stop 3561 July 18, 2005 Carmine N. Stella President Capital Beverage Corporation 700 Columbia Street, Erie Basin, Building #32 Brooklyn, NY 11231

RE: Capital Beverage Corporation Form 10-K for the Year Ended December 31, 2004 filed April 15, 2005 Form 10-Q for the Quarter Ended March 31, 2005 filed May 23, 2005 File No. 1-13181

Dear Mr. Stella:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Michael Moran
Branch Chief

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 3561

July 18, 2005

Carmine N. Stella
President
Capital Beverage Corporation
700 Columbia Street, Erie Basin, Building #32
Brooklyn, NY  11231

	RE:	Capital Beverage Corporation
		Form 10-K for the Year Ended December 31, 2004 filed
April
15, 2005
		Form 10-Q for the Quarter Ended March 31, 2005 filed May
23, 2005
            	File No. 1-13181

Dear Mr. Stella:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

									Michael Moran
									Branch Chief

</TEXT>
</DOCUMENT>

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