Pan Ocean Container Supplies (PAOC) Inactive
Filed: 11 Jun 08, 12:00am
Nevaeh Enterprises Ltd.
25 Jin Hua Street
Chang Chun, Ji Lin
China, 130000
Phone: (136) 6430-8646
June 10, 2008
Mark P. Shuman, Branch Chief-Legal
Securities and Exchange Commission
100 F. Street North East
Washington, DC
USA 20549
Re: Nevaeh Enterprises Ltd.
Registration Statement on Form SB-2 Amendment No. 3
Filed February 4, 2008
File No. 333-144681
Dear Mr. Shuman:
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.
Comment
1. As per you advisement, please find that the Company has appointed William Doran, Attorney at Law, as the Company's agent of service. Mr. Doran's contact information is as follows:
| William Doran, Attorney at Law |
| 1717 East Bell Road, |
| Phoenix, AZ, 85022 |
| 602-971-1775 |
2. Please find an updated legal opinion attached as part of this filing.
3. Please find updated financial statements attached as part of this filing.
4. Please also find attached a request for accelerated effectiveness attached.
Sincerely,
Qi Tang
President