SEC Comment Letter for CENTRAL AMERICAN EQUITIES INC (CIK 0001060426) — Nov 16, 2005

CENTRAL AMERICAN EQUITIES INC (CIK 0001060426)
Date: Nov. 16, 2005 · CIK: 0001060426 · Accession: 0000000000-05-057960

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AI Filing Summary & Sentiment

Date

November 16, 2005

Author

Cicely D. Luckey

Form

UPLOAD

Company

CENTRAL AMERICAN EQUITIES INC (CIK 0001060426)

Letter

Mail Stop 4561 November 16, 2005 Mr. Michael N. Caggiano President and Chief Executive Officer Central American Equities Corp. Interlink 964 P.O. Box 02-5635 Miami, FL 33102

Re: Central American Equities Corp. Form 10-KSB for Fiscal Year Ended December 31, 2004 Form 10-QSB for Fiscal Quarter Ended March 31, 2005 Form 10-QSB for Fiscal Quarter Ended June 30, 2005 File No. 0-24185

Dear Mr. Caggiano:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Cicely D. Luckey
Accounting Branch Chief

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

Mail Stop 4561
      November 16, 2005

Mr. Michael N. Caggiano
President and Chief Executive Officer
Central American Equities Corp.
Interlink 964
P.O. Box 02-5635
Miami, FL 33102

	Re:	Central American Equities Corp.
		Form 10-KSB for Fiscal Year Ended December 31, 2004
		Form 10-QSB for Fiscal Quarter Ended March 31, 2005
		Form 10-QSB for Fiscal Quarter Ended June 30, 2005
		File No. 0-24185

Dear Mr. Caggiano:

      We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

								Sincerely,

								Cicely D. Luckey
      Accounting Branch Chief

</TEXT>
</DOCUMENT>

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