S.E. Asia Trading Company, Inc.
1545 E. Interstate 30
Rockwall, Texas 75087
(972) 722-3300
December 17, 2004
Mr. Pradip Bhaumik
U.S. Securities & Exchange Commission
450 Fifth Street NW
Washington, DC 20549
RE:
S.E. Asia Trading Company, Inc.
Form SB-1
File No. 333-118898
Dear Mr. Bhaumik:
Pursuant to Rule 461(a) of the Securities Act of 1933, the undersigned hereby requests acceleration of the effective date of the Registration Statement filed on Form SB-1 to Friday, December 24, 2004 at 9:30 a.m., eastern standard time, or as soon thereafter as practicable.
Sincerely,
/s/ Thomas G. Miller
Thomas G. Miller
President