THE ENLIGHTENED GOURMET, INC.
1028 Boulevard, Suite 319
West Hartford, Connecticut 06119
(203) 230-9930 eFax (203) 651-1000
www.absolutelyfreefoods.com
January 19, 2006
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Gentlemen:
This is to acknowledge that:
·
The Enlightened Gourmet, Inc. (the “Company”) is responsible for the adequacy and accuracy of the disclosures in its Form 10-SB filing with the Securities and Exchange Commission (the “Commission”);
·
The Commission staff comments or changes to disclosure in response to staff comments do not preclude the Commission from taking any action with regard to the Form 10-SB; and
·
The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
THE ENLIGHTENED GOURMET, INC.
By:S/ALEXANDER L. BOZZI, III, PRESIDENT
Alexander L. Bozzi, III, President
