-----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, NfK6D/YesiLQu4ixXEvAp+Z/Uro0u9c1FypD8J+cVljqpof7MVaKiMcFB0DL1MNR Gs46MUKP5d5qqbDL3FDjdA== 0001085037-07-000052.txt : 20070227 0001085037-07-000052.hdr.sgml : 20070227 20070111155222 ACCESSION NUMBER: 0001085037-07-000052 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070111 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LIONS GATE LIGHTING CORP. CENTRAL INDEX KEY: 0001368765 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-ELECTRICAL APPARATUS & EQUIPMENT, WIRING SUPPLIES [5063] IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 - 375 WATER STREET CITY: VANCOUVER STATE: A1 ZIP: V6B 5C8 BUSINESS PHONE: (604) 678-6880 MAIL ADDRESS: STREET 1: 200 - 375 WATER STREET CITY: VANCOUVER STATE: A1 ZIP: V6B 5C8 CORRESP 1 filename1.htm

LIONS GATE LIGHTING CORP.

200 - 375 Water Street

Vancouver, BC, Canada V6B-5C6

Telephone: (604) 678-6880

January 11, 2007

VIA EDGAR AND FAX (202) 772-9368

United States Securities and Exchange Commission

100 F Street North East

Mail Stop 20549-0407

Washington, DC 20549

Attention:   Edward M. Kelley, Esq.

Dear Sirs:

Re:          Lions Gate Lighting Corp. (the "Company")
               File Number: 333-135717

                              In connection with the Company's Form SB-2 Registration Statement, the Company hereby requests acceleration of the effective date of the Registration Statement to 9:00 a.m. (EST) Friday, January 12, 2007 or as soon thereafter as possible, in accordance with Rule 461(a) of Regulation C.

                              We acknowledge that:

 

•

should the Commission or the staff acting by delegated authority declare the registration statement effective, it does not foreclose the Commission from taking any action on the filing;

 

•

the action of the Commission or the staff acting by delegated authority in declaring the registration statement effective does not relieve the Company from its full responsibility for the adequacy and accuracy of the registration statement’s disclosures; and

 

•

the Company may not assert the Commission’s comments or the declaration of the registration statement’s effectiveness as a defense in any proceeding initiated by the Commission or any person under the United States’ federal securities laws.

We trust you will find the foregoing to be in order. Please do not hesitate to contact the undersigned should you have any questions in this regard.

 

Yours truly,

 

LIONS GATE LIGHTING CORP.

 

 

Per: /s/ Robert Fraser

 

Robert Fraser

 

President

 

 

CW907223.1

 

 

 

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