-----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, Sk2jC7iFDagbjq2+4wAE6ROwLj+j20KMdvagcXfPPPeQ9OrIl8IEJ05yC7hzQmAV 3SoMjoKyTtaaghHqrmGkdg== 0001104659-06-053000.txt : 20061108 0001104659-06-053000.hdr.sgml : 20061108 20060809141606 ACCESSION NUMBER: 0001104659-06-053000 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060809 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Saltys Warehouse, Inc. CENTRAL INDEX KEY: 0001343979 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-RADIO TV & CONSUMER ELECTRONICS STORES [5731] IRS NUMBER: 650855736 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1850 SOUTHEAST 17TH STREET, SUITE 300 CITY: FT. LAUDEREDALE STATE: FL ZIP: 33316 BUSINESS PHONE: 954-356-8111 MAIL ADDRESS: STREET 1: 1850 SOUTHEAST 17TH STREET, SUITE 300 CITY: FT. LAUDEREDALE STATE: FL ZIP: 33316 CORRESP 1 filename1.htm

Earl T. Shannon, President
Salty’s Warehouse, Inc.
1850 Southeast 17th Street, Suite 300
Fort Lauderdale, FL 33316

August 9, 2006

Elaine Wolff
Branch Chief
United States Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549

Re:                               Salty’s Warehouse, Inc. (the “Company”)
Registration Statement on Form SB-2 filed August 7, 2006
Registration No. 333-130707

Dear Ms. Wolff:

Pursuant to Rule 461 of Regulation C, we hereby request the acceleration of the effective date for the Company’s Registration Statement to 5:00 PM Eastern Daylight Savings Time on Friday, August 11, 2006 or as soon as possible thereafter.

The Company hereby acknowledges the following:

·              should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

·              the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·              the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The Company understands that the Division of Enforcement has access to all information provided to the staff of the Division of Corporate Finance in connection with the Commission’s review of our filing or in response to the Commission’s comments to our filing.

Thank you for your assistance in this matter.

Sincerely,

 

 

 

/s/ Earl T. Shannon

 

 

Earl T. Shannon, President

 

Salty’s Warehouse, Inc.

cc: Ruba Qashu, Esq.

 

 


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