S.E. Asia Trading Company, Inc.
1545 E. Interstate 30
Rockwall, Texas 75087
(972) 722-3300
December 22, 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:
Out letter dated December17, 2004, requesting acceleration of the effectiveness of our registration statement to December 24, 2004, is hereby requested to be withdrawn.
Sincerely,
/s/ Thomas G. Miller
Thomas G. Miller
President