-----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, GdD30xxI3tGupjhqsDutH3wbQKfiWmKadrij0SPt44W+lcAP4JsVZ75dde2OCmNM Dq0T2Jinlw47/E+1iOhazg== 0001121781-06-000125.txt : 20061211 0001121781-06-000125.hdr.sgml : 20061211 20060714183003 ACCESSION NUMBER: 0001121781-06-000125 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060714 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. Cover Letter 7/14/06


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

17 State Street, Floor 16

New York, New York 10004

(212) 732-7184   Fax:  (212) 202-6380

E-mail: lou@tripointcapital.com



July 14, 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.

Registration Statement on Form SB-2

File No.


Dear Sir or Madam:


We are counsel to Edgewater Foods International, Inc.  On behalf of our client, enclosed herewith please find a Registration Statement on Form SB-2 on this same date.  


We respectfully request that this Registration Statement be declared effective immediately or as soon as practicable.


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


  

Very truly yours,



/s/  Louis E. Taubman

Louis E. Taubman

Enclosures

  




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