-----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, MnPYTqna+UhIE3tpnLJnOfvOVXtTik8+ct8BKjN2jAJyL4QufXRr3FYxtEe6vsnu 79x76GRoQZdah5ny7HSMEw== 0000943440-08-000609.txt : 20090126 0000943440-08-000609.hdr.sgml : 20090126 20081208164540 ACCESSION NUMBER: 0000943440-08-000609 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20081208 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aegean Earth & Marine CORP CENTRAL INDEX KEY: 0001368195 STANDARD INDUSTRIAL CLASSIFICATION: HEAVY CONSTRUCTION OTHER THAN BUILDING CONST - CONTRACTORS [1600] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O STUARTS CORPORATE SERVICES LTD STREET 2: P.O BOX 2510 GT CITY: GRAND CAYMAN STATE: E9 ZIP: 00000 BUSINESS PHONE: 281-488-3883 MAIL ADDRESS: STREET 1: C/O NAUTILUS GLOBAL PARTNERS STREET 2: 700 GEMINI, SUITE 100 CITY: HOUSTON STATE: TX ZIP: 77058 FORMER COMPANY: FORMER CONFORMED NAME: Tiger Growth CORP DATE OF NAME CHANGE: 20060630 CORRESP 1 filename1.htm Acceleration Request - Aegean S-1

Aegean Earth and Marine Corporation

71, El. Venizelou Ave. 176 71

Kallithea Athens, Greece


December 8, 2008


VIA EDGAR AND FACSIMILE


United States Securities and

  Exchange Commission

100 F Street, NE.

Washington, D.C. 20549

Attention: Jennifer Hardy


Re:

Aegean Earth and Marine Corporation.

Registration Statement on Form S-1

Registration No. 333-150389

Request for Acceleration of Effectiveness


Ladies and Gentlemen:


Aegean Earth and Marine Corporation (the “Company”) respectfully requests, pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement so that it may become effective at 4:00 p.m., Eastern Standard Time, December 10, 2008 or as soon thereafter as practicable.  The Company would also appreciate telephone notice of such effectiveness to Lawrence Nusbaum at (212) 269-1400.


In connection with the Company’s request for acceleration of effectiveness of the above-referenced Registration Statement, the Company acknowledges the following:


(1)

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;


(2)

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


(3)

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


 

Very truly yours,

 

 

 

 

AEGEAN EARTH AND MARINE CORPORATION

 

 

 

 

 

 

 

By:

/s/ Rizos Krikis

 

 

Name:  Rizos Krikis

 

 

Title:  Chief Financial Officer




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