Sekoya Holdings Ltd.
916 W. Broadway St.
Vancouver, BC
V5Z 1K7
February 29, 2008
Benjamin Phippen
Division of Corporate Finance
United States Securities and Exchange Commission
100 F. Street North East
Washington, DC
USA 20549
Re: Sekoya Holdings Ltd.
Item 4.01 Form 8-K filed February 6, 2008
File No. 000-51977
Dear Mr. Phippen:
We have reviewed your comment letter and have taken every effort to respond accurately and fully to meet your satisfaction. Provided below is our point by point response to your comments. If you should have any further questions, please feel free to contact Sekoya Holdings Ltd. directly at the numbers provided above.
- Please find our disclosure revised in Section 4.01(a) as per your comments.
2. Please find our disclosure revised in Section 4.01(a) as per your comments.
3. Please find our disclosure revised in Section 4.01(b) as per your comments.
4. Please find a revised letter filed under Exhibit 16.
The company acknowledges that:
- the company is responsible for the adequacy and accuracy of the filing.
- staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
- the company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Regards,
Shirley Wong
President
