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:
Dear Mr. Spirgel:
Selga Inc. (the Company), hereby acknowledges, in connection with its response to the January 2, 2013 letter from you to the Company that:
· the Company is responsible for the adequacy and accuracy of the disclosure in its filings;
· staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
· the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
Selga Inc.
By: /s/ Warmond Fang, President and CEO
Warmond Fang, President and CEO