CORRESP

VENTURE LAW CORPORATION

Suite 618 - 688 West Hastings Street

Vancouver, British Columbia, V6B 1P1

Telephone: (604) 659-9188

Facsimile: (604) 659-9178

Alixe B. Cormick Direct Line: (604) 659-9181

March 30, 2005

BY EDGAR

Attention: Owen Pinkerton and Elaine Wolff

Division of Corporation Finance

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549 0405

Dear Mr. Pinkerton and Ms. Wolff,

Re: SE Global Equities Corp. - Pre Schedule 14C - File No. 0-26347

        Thank-you for your letter dated March 21, 2005, concerning our response letter dated March 9, 2005 to your letter dated March 1, 2005 concerning the preliminary information statement filed by SE Global Equities Corp (the "Company") on Schedule 14A on February 8, 2005 and its subsequent filing of a new preliminary information statement filed on March 1, 2005.

        As discussed with Mr. Pinkerton by telephone March 30, 2005, the Company will be submitting a new information circular for a new meeting where the stockholders of the Company will be asked to approve the proposed transaction with Asia Multi-Media Technology Services Holdings Limited ("AMMT-BVI"). The transaction is currently being restructured as a stock purchase versus an asset purchase transaction. At this second meeting, the Company will be seeking stockholder approval for this transaction. The new information circular will incorporate pro forma financial statements and audited financial statements of the Company and AMMT-BVI and all other required disclosure for such a transaction under Schedule 14A.

        As discussed with Mr. Pinkerton, it is the intent of the Company at the meeting to be held March 31, 2005, to abandon all items proposed at the meeting but the reverse stock split. The Company wishes to go forward with obtaining preliminary approval for the reverse stock split subject to the stockholders of the Company reconfirming the reverse stock split at the second meeting where the stockholder will be asked to approve the transaction with AMMT-BVI. The Company will take no steps to go forward with the reverse stock split until this item has been reconfirmed by the stockholders at the second meeting. As stated above, the information circular for this second meeting will contain full disclosure of the transaction and include audited financial statements of the Company and AMMT-BVI, and pro forma combined financial statements. The Company will issue a press release regarding the actions taken (or more appropriately not taken) at this meeting and the requirement of a reconfirmation of the reverse stock split at the second meeting.

        We trust you will find the foregoing is satisfactory.

Yours Truly,

VENTURE LAW CORPORATION

/s/ Alixe Cormick

Per:
        Alixe Cormick

c. SE Global Equities Corp.

CORRESP

SE Global Equities Corp. Suite 1200, 777 West Broadway Vancouver, BC Canada V5Z 4J7 Telephone: 1.604.871.9909 Facsimile: 1.604.871.9919 http://www.seglobal.com email: info@seglobal.com

March 30, 2005

Attention: Owen Pinkerton and Elaine Wolff

Division of Corporation Finance

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549 0405

Dear Mr. Pinkerton and Ms. Wolff,

        Re: SE Global Equities Corp. - Pre Schedule 14C - File No. 0-26347

        SE Global Equities Corp. (the "Registrant") hereby acknowledges that the adequacy and accuracy of the disclosure in the filing is the responsibility of the Registrant. The Registrant acknowledges that staff comment or changes in response to staff comment in the proposed disclosure in the preliminary proxy materials do not foreclose the Commission from taking any action with respect to the filing. The Registrant also represents that staff comment may not be asserted as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Yours truly,

SE GLOBAL EQUITIES CORP.

/s/ Toby Chu

Toby Chu
Chairman,C.E.O. and Director

BY EDGAR

	Associated & Affiliated Companies
Capital Alliance Group Inc. (TSX Venture Exchange)	SE Global Equities Corp. (Minnesota, USA, OTC-BB)	Irix Design Group Inc.
CIBT Canadian Institute of Business & Technology Corp.	SE Global Equities Inc. (Cayman Island)	Irix Design Group Inc. (San Francisco)
CIBT School of Business (Beijing East Head office)	SE Global Capital Inc. (Diamond Bar, California)	Irix Design Group (Hong Kong) Ltd.
CIBT School of Business (Beijing Shuanglong Campus)	Global American Investment Inc. (Dana Point, California)
CIBT School of Business ( Beijing Central Gan Wel Center)	Global American Investment Inc. (Diamond Var, California)
BEIJING	DANA POINT    SAN JOSE	VANCOUVER    WALNUT