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SEC Company Response from Celtic Cross Ltd. (MALG) (CIK 0001309251) (MALG) — Dec 23, 2005

Celtic Cross Ltd. (MALG) (CIK 0001309251)
Date: Dec. 23, 2005 · CIK: 0001309251 · Accession: 0001056520-05-000229

AI Filing Summary & Sentiment

File numbers found in text: 333-123774

Date
December 22, 2005
Author
CELTIC CROSS LTD.
Form
CORRESP
Company
Celtic Cross Ltd. (MALG) (CIK 0001309251)

Letter

Division of Corporation Finance Securities and Exchange Commission Mail Stop 0309 Re: Celtic Cross Ltd. Registration Statement on Form SB-2 SEC file No. 333-123774

Dear Ms. Fraser and Mr. Riedler:

Please consider this as our request to accelerate the effective date of the above-referenced registration statement. We request that the registration statement be made effective as of December 23, 2005, at 5:00 p.m. EST, or as soon thereafter as possible.

If you have any questions in this regard, please feel free to contact either the Company, or its corporate counsel, Parsons Law Firm at (425) 451-8036. Thank you for your prompt attention to this matter.

Sincerely,
CELTIC CROSS LTD.

Show Raw Text
CORRESP
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filename1.htm

CELTIC CROSS LIMITED

CELTIC CROSS LIMITED

PO Box 363

1172 Manito Drive

Fox Island

WASHINGTON 98333

COMPANY LETTERHEAD

Via facsimile only (202-772-9217)

December 22, 2005

Ms. Mary K. Fraser

Mr. Jeffrey P.
Riedler

Division of
Corporation Finance

Securities and
Exchange Commission

Washington D.C. 20548

Mail Stop 0309

  Re: Celtic Cross Ltd.

  Registration Statement on Form SB-2

  SEC file No. 333-123774

Dear Ms. Fraser and Mr. Riedler:

Please consider this as our request
to accelerate the effective date of the above-referenced registration statement.
We request that the registration statement be made effective as of December 23,
2005, at 5:00 p.m. EST, or as soon thereafter as possible.

If you have any questions in this
regard, please feel free to contact either the Company, or its corporate
counsel, Parsons Law Firm at (425) 451-8036. Thank you for your prompt attention
to this matter.

Sincerely,

CELTIC CROSS LTD.

/s/ Howard Bouch

Howard Bouch

President