-----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, Vyt/nhcrHOqivVAZtfyxG9EJtkoZX6lZ1CXK4Xq6f2tkuUCQxQoCrSuONm2npoAt vE7EoxJlktZ5Hiihfp8Ytg== 0001478132-10-000008.txt : 20100701 0001478132-10-000008.hdr.sgml : 20100701 20100510153136 ACCESSION NUMBER: 0001478132-10-000008 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100510 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Selga Inc CENTRAL INDEX KEY: 0001478132 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-AUTO DEALERS & GASOLINE STATIONS [5500] IRS NUMBER: 271368734 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3201 HENDERSON MILL RD APT 27D CITY: ATLANTA STATE: GA ZIP: 30341 BUSINESS PHONE: 4043127816 MAIL ADDRESS: STREET 1: 3201 HENDERSON MILL RD APT 27D CITY: ATLANTA STATE: GA ZIP: 30341 CORRESP 1 filename1.htm Selga

May 10, 2010



Catherine T. Brown

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549


Re: Selga Inc.

Registration Statement on Form S-1

Filed February 26, 2010

Filing No. 333-165091


Dear Ms Brown:


This letter shall serve as the request of Selga, Inc., pursuant to Rule 461, to accelerate the effectiveness of the above-referenced registration statement on Thursday, May 13, 2010, 9:00AM EST, or the soonest practicable date thereafter. We are aware of our filing obligations under the Securities Act of 1933, as amended, and intend to fully comply therewith.


We also make the following representations:


· 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 staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.


    


Thank you very much for your kind cooperation and assistance in this matter.


Very truly yours,



/S/ Olegs Petusko

----------------------------

Olegs Petusko, President




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