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SEC Company Response from WORLD GOLF LEAGUE INC (CIK 0001171176) — Feb 14, 2005

WORLD GOLF LEAGUE INC (CIK 0001171176)
Date: Feb. 14, 2005 · CIK: 0001171176 · Accession: 0001214782-05-000032

AI Filing Summary & Sentiment

File numbers found in text: 333-122513

Date
February 14, 2005
Author
Not clearly detected
Form
CORRESP
Company
WORLD GOLF LEAGUE INC (CIK 0001171176)

Letter

RE: THE WORLD GOLF LEAGUE, INC.

THE WORLD GOLF LEAGUE, INC. 2139 STATE ROAD 434, SUITE 101 LONGWOOD, FLORIDA 32779

February 14, 2005

VIA FACSIMILE AND EDGAR --------------------------

United States Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Hanna Teshome, Esq.

REGISTRATION STATEMENT ON FORM SB-2 FILE NO. 333-122513

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), The World Golf League, Inc. (the "Company") respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:00 p.m., Eastern Standard Time, on Monday, February 14, 2005, or as soon thereafter as possible. The Company acknowledges that: 1) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; 2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and 3) the Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

THE WORLD GOLF LEAGUE, INC.

BY: /S/ MICHAEL S. PAGNANO ------------------------- NAME: MICHAEL S. PAGNANO TITLE: CHIEF EXECUTIVE OFFICER

<PAGE>

Show Raw Text
<DOCUMENT>
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<TEXT>

                           THE WORLD GOLF LEAGUE, INC.
                         2139 STATE ROAD 434, SUITE 101
                             LONGWOOD, FLORIDA 32779

                                                 February 14, 2005

VIA  FACSIMILE  AND  EDGAR
--------------------------

United  States  Securities
and  Exchange  Commission
450  Fifth  Street,  N.W.
Washington,  D.C.  20549
Attention:  Hanna  Teshome,  Esq.

          RE:  THE  WORLD  GOLF  LEAGUE,  INC.

               REGISTRATION  STATEMENT  ON  FORM  SB-2
               FILE  NO.  333-122513

Ladies  and  Gentlemen:

     Pursuant  to  Rule  461  of  the  General  Rules  and Regulations under the
Securities Act of 1933, as amended (the "Act"), The World Golf League, Inc. (the
"Company")  respectfully  requests  that  the effective date of the registration
statement  referred  to above be accelerated so that it will become effective at
4:00  p.m.,  Eastern  Standard  Time,  on  Monday, February 14, 2005, or as soon
thereafter as possible.  The Company acknowledges that: 1) should the Commission
or  the  staff,  acting  pursuant  to  delegated  authority,  declare the filing
effective,  it  does  not  foreclose  the Commission from taking any action with
respect  to  the  filing;  2)  the action of the Commission or the staff, acting
pursuant  to  delegated  authority,  in declaring the filing effective, does not
relieve  the  Company from its full responsibility for the adequacy and accuracy
of  the  disclosure in the filing; and 3) the Company may not assert this action
as defense in any proceeding initiated by the Commission or any person under the
federal  securities  laws  of  the  United  States.

                                        THE  WORLD  GOLF  LEAGUE,  INC.

                                        BY:  /S/  MICHAEL  S.  PAGNANO
                                             -------------------------
                                        NAME:  MICHAEL  S.  PAGNANO
                                        TITLE:  CHIEF  EXECUTIVE  OFFICER

<PAGE>

</TEXT>
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