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SEC Company Response from GATEWAY DISTRIBUTORS LTD (CIK 0001062760) — Sep 10, 2004

GATEWAY DISTRIBUTORS LTD (CIK 0001062760)
Date: Sept. 10, 2004 · CIK: 0001062760 · Accession: 0001015402-04-003830

AI Filing Summary & Sentiment

Date
September 10, 2004
Author
Assistant Director
Form
CORRESP
Company
GATEWAY DISTRIBUTORS LTD (CIK 0001062760)

Letter

Richard A. Bailey Gateway Distributors, Ltd. 3035 E. Patrick Lane, Suite 14 Las Vegas, Nevada 89120 Tel. (702) 938-9316 September 10, 2004 Ms. Karen J. Garnett Assistant Director Division of Corporation Finance U.S. Securities and Exchange Commission Washington, D.C. 20549

Re: Gateway Distributors, Ltd. Preliminary Information Statement File No. 0-27879 Filed September 3, 2004

Dear Ms. Garnett:

With respect to the above-captioned matter, please be advised that Gateway Distributors, Ltd. (the "Registrant") herby 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 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/ Richard A. Bailey

Show Raw Text
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

                                Richard A. Bailey
                           Gateway Distributors, Ltd.
                         3035 E. Patrick Lane, Suite 14
                             Las Vegas, Nevada 89120
                               Tel. (702) 938-9316

                               September 10, 2004

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

     Re:  Gateway  Distributors,  Ltd.
          Preliminary  Information  Statement
          File  No.  0-27879
          Filed  September  3,  2004

Dear  Ms.  Garnett:

     With  respect to the above-captioned matter, please be advised that Gateway
Distributors,  Ltd.  (the  "Registrant")  herby  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  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/ Richard A. Bailey

                                                  Richard A. Bailey

<PAGE>

</TEXT>
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