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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

AI Filing Summary & Sentiment

Date
August 24, 2005
Author
/s/ Graham Millington________________
Form
CORRESP
Company
SEA SUN CAPITAL CORP (CIK 0001116205)

Letter

United States Securities and Exchange Commission Division of Corporate Finance 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________________

Show Raw Text
CORRESP
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		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