LAW OFFICES OF LOUIS E. TAUBMAN, P.C.

225 Broadway, Suite 1200

New York, New York 10007

(212) 732-7184   Fax:  (212) 202-6380

December 12, 2005

U.S. Securities and Exchange Commission

Division of Corporate Finance

450 Fifth Street, N.W.

Washington, D.C. 20549-0303

Re: Edgewater Foods International, Inc. Form 10-KSB

Dear Sir or Madam:

We are counsel to Edgewater Foods International, Inc.  On behalf of my client, enclosed herewith please find the Company’s Annual Report on Form 10-KSB for the fiscal year ending August 31, 2005.

Please feel free to contact the undersigned if you have any questions regarding the filing or this letter.

Very truly yours,

/s/  Louis E. Taubman

Louis E. Taubman

Enclosures