-----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, M/DnpnDyi5J2ndWdTOVx7H5nEwQnwYkSmKOjokwdi99WgEIXBJxYYPyfeKCinJsd U0sIYWgOGXLPVHbUUiCk3A== 0001121781-06-000222.txt : 20061211 0001121781-06-000222.hdr.sgml : 20061211 20061016123018 ACCESSION NUMBER: 0001121781-06-000222 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061016 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EDGEWATER FOODS INTERNATIONAL, INC. CENTRAL INDEX KEY: 0001231339 STANDARD INDUSTRIAL CLASSIFICATION: FISHING, HUNTING & TRAPPING [0900] IRS NUMBER: 203113571 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. Correspondence 10/16/2006



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

17 State Street, Suite 1610

New York, New York 10004

(212) 732-7184   Fax: (212) 202-6380

E-mail: lou@louistlaw.com




October 16, 2006



U.S. Securities and Exchange Commission

Division of Corporate Finance

450 Fifth Street, N.W.

Washington, D.C. 20549-0303


Attn:

Tangela Richter

Donna Levy


Re:

Edgewater Foods International, Inc.

Form SB-2/A Filed July 20, 2006 File No. 333-135796; Pre-Effective Amendment No. 2 Filed October 10, 2006; and, Pre-Effective Amendment No. 3 Filed October 16, 2006



Dear Ms. Richter:


This letter is provided in response to our telephone conversation this morning with Donna Levy regarding the above-referenced registration statement for our client, Edgewater Foods International, Inc. (the “Company”).  Pursuant to our conversation, we included a summary of the terms of Robert Saunders’ employment agreement as Exhibit 10.8 and revised the signature page of the SB-2 to include the signature of the Company’s Acting Chief Financial Officer.  



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 Taubman

Louis E. Taubman

cc:  Robert Saunders, CEO

Edgewater Foods International, Inc.

  




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