-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, WtDm8Z7ubVKJUaKH0nY/jTxx6wPtl5RM12lo6FVUBl8BAsguPHUJr9OdUexCHvB0 fULzx1z3AmYNCCtFKDwEqA== 0001121781-06-000106.txt : 20061211 0001121781-06-000106.hdr.sgml : 20061211 20060531144847 ACCESSION NUMBER: 0001121781-06-000106 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060531 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EDGEWATER FOODS INTERNATIONAL, INC. CENTRAL INDEX KEY: 0001231339 STANDARD INDUSTRIAL CLASSIFICATION: FISHING, HUNTING & TRAPPING [0900] IRS NUMBER: 752877108 STATE OF INCORPORATION: NV FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5552 WEST ISLAND HWY STREET 2: NONE CITY: QUALICUM BEACH STATE: A1 ZIP: V9K2C8 BUSINESS PHONE: 2507579811 MAIL ADDRESS: STREET 1: 5552 WEST ISLAND HWY STREET 2: NONE CITY: QUALICUM BEACH STATE: A1 ZIP: V9K2C8 FORMER COMPANY: FORMER CONFORMED NAME: HERITAGE MANAGEMENT INC DATE OF NAME CHANGE: 20030507 CORRESP 1 filename1.htm Edgewater Foods International, Inc.



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

225 Broadway, Suite 1200

New York, New York 10007

(212) 732-7184   Fax: (212) 202-6380

E-mail: Louistlaw@aol.com




May 31, 2006



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 for Fiscal Year Ended August 31, 2005 File December 14, 2005; Form 10-QSB for Fiscal Quarter Ended February 28, 2006 Filed April 14, 2006

File No. 333-106955



Dear Sir or Madam:


We are counsel to Edgewater Foods International, Inc.  On behalf of our client, enclosed herewith please find a Draft Response Letter to the comments we received from your office on May 3, 2006 regarding the above-referenced periodic reports for our client.  Pursuant to a conversation with Lily Dang, the Staff Attorney handling this matter, we are filing our response in draft form to enhance the review process of same and ultimately our disclosure.  We will file the final signed Response Letter after such further review.  


Thank you for your attention to this matter.  Please feel free to contact the undersigned if you have any questions regarding the Draft Response Letter or this letter.


  

Very truly yours,

   
  

/s/  Louis E. Taubman

Louis E. Taubman


Enclosures





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