SEC Company Response from SEA SUN CAPITAL CORP (CIK 0001116205) — Aug 25, 2005
SEA SUN CAPITAL CORP (CIK 0001116205)
Date: Aug. 25, 2005 · CIK: 0001116205 · Accession: 0001127855-05-000554
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CORRESP 1 filename1.htm Untitled Page Sea Sun Capital Corporation 424 Brookmill Road Oakville, Ontario L6J 5K5 Canada August 24, 2005 Ms. Babette Cooper Staff Accountant United States Securities and Exchange Commission Division of Corporate Finance Washington, DC 20549-0306 Re: Sea Sun Capital Corp. Item 4.01 Form 8-K Filed January 18, 2005 File No. 0-32307 Dear Ms. Cooper, We are filing herewith an amended Form 8-K, in response to the Commission’s comments in the August 16, 2005 letter, which amendment makes all of the changes requested in said letter. This will confirm that the Company acknowledges that (a) the Company is responsible for the adequacy and accuracy of the disclosure in the filing; (b) staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and (c) the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, /s/ Graham Millington________________ Graham Millington, CEO