FRANK J. HARITON · ATTORNEY - AT - LAW
1065 Dobbs Ferry Road · White Plains · New York 10607 · (Tel) (914) 674-4373 · (Fax) (914) 693-2963 · (e-mail) hariton@sprynet.com
January 16, 2013
Jennifer Thompson, Accounting Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549
Re:
Selga Inc. (the Registrant)
Form 10-K for the year ended December 31, 2011
Filed April 12, 2012 (the 10-K)
File Number 0-54501
Ladies and Gentlemen:
I am counsel to and secretary of the Registrant. We are today amending the Registrants Form 10-K in response to the letter, dated January 2, 2013 (the Letter). We have revised the indicated exhibits as set forth in the Letter. The previous errors were inadvertent. The Registrant is also sending the requested letter.
Very truly yours,
/s/ Frank J. Hariton
Frank J. Hariton