SE Global Equities Corp. Suite 1200, 777 West Broadway Vancouver, BC Canada V5Z 4J7 Telephone: 1.604.871.9909 Facsimile: 1.604.871.9919 http://www.seglobal.com email: info@seglobal.com | ||
March 30, 2005
Attention: Owen Pinkerton and Elaine Wolff
Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549 0405
Dear Mr. Pinkerton and Ms. Wolff,
Re: SE Global Equities Corp. - Pre Schedule 14C - File No. 0-26347
SE Global Equities Corp. (the "Registrant") hereby acknowledges that the adequacy and accuracy of the disclosure in the filing is the responsibility of the Registrant. The Registrant acknowledges that staff comment or changes in response to staff comment in the proposed disclosure in the preliminary proxy materials do not foreclose the Commission from taking any action with respect to the filing. The Registrant also represents that staff comment may not be asserted as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Yours truly,
SE GLOBAL EQUITIES CORP.
/s/ Toby Chu
Toby Chu
Chairman,C.E.O. and Director
BY EDGAR
| Associated & Affiliated Companies |
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Capital Alliance Group Inc. (TSX Venture Exchange) | SE Global Equities Corp. (Minnesota, USA, OTC-BB) | Irix Design Group Inc. |
CIBT Canadian Institute of Business & Technology Corp. | SE Global Equities Inc. (Cayman Island) | Irix Design Group Inc. (San Francisco) |
CIBT School of Business (Beijing East Head office) | SE Global Capital Inc. (Diamond Bar, California) | Irix Design Group (Hong Kong) Ltd. |
CIBT School of Business (Beijing Shuanglong Campus) | Global American Investment Inc. (Dana Point, California) | |
CIBT School of Business ( Beijing Central Gan Wel Center) | Global American Investment Inc. (Diamond Var, California) | |
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BEIJING | DANA POINT SAN JOSE | VANCOUVER WALNUT |