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
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File numbers found in text: 333-123774
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CORRESP 1 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