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Sefe, Inc. – ‘CORRESP’ from 11/18/05 – ‘COVER’

On:  Friday, 11/18/05, at 12:49pm ET   ·   Private-to-Public:  Filing  –  Release Delayed to:  4/3/06   ·   Accession #:  1139020-5-345

Previous ‘CORRESP’:  None   ·   Next:  ‘CORRESP’ on 11/12/09   ·   Latest:  ‘CORRESP’ on 11/7/11

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

11/18/05  Sefe, Inc.                        CORRESP4/03/06    2:22K                                    Langis Pantelis C/FA

Delayed-Release Comment-Response or Other Letter to the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 2: COVER       Comment-Response or Cover Letter to the SEC         HTML      9K 
 1: CORRESP     Comment-Response or Other Letter to the SEC         HTML     11K 


COVER   —   Comment-Response or Cover Letter to the SEC


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 <! 

Midnight Candle Company

79013 Bayside Court

Indio, California 92203

 



November 17, 2005



To:

Edward M. Kelly, Esq.

From:

Helen C. Cary

Fax:

(202) 772-9368

Pages:

2 including cover

Phone:

(202) 551-3728

Date:

November 17, 2005

Re:

Midnight Candle Company


Dear Me. Kelly:


Attached, please find a letter requesting accelerated effectiveness of the Registration Statement on Form SB-2 for Midnight Candle Company.


If you have any questions, please do not hesitate to contact me.


Sincerely,


/s/ Helen C. Cary


Helen C. Cary

President




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Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘CORRESP’ Filing    Date    Other Filings
Release Delayed to:4/3/06UPLOAD
Filed on:11/18/05
11/17/05
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Filing Submission 0001139020-05-000345   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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