SWAV Enterprises Ltd.
168 - 919 Centre Street NW
Calgary, AB T2E 2P6
403-288-8103
March 20, 2008
VIA COURIER AND EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100F Street North East
Washington, DC 20549-7010
United States of America
| Attention: | H. Christopher Owings, Assistant Director | ||
| Mara Ransom, Legal Branch Chief | |||
| Dear Sirs: | |||
| Re: | SWAV Enterprises Ltd. | ||
| Amendment No. 2 to Registration Statement on Form S-1/A | |||
| Filed March 3, 2008 | |||
| File No. 333-146748 | |||
Thank you for your voicemail message of March 17, 2008 with respect to the Amendment No. 2 to Form S-1 (the “Form S-1”) filed by SWAV Enterprises Ltd. (the ”Company”). Further to the subsequent telephone discussion between you and our legal counsel, we have amended the entire Form S-1 to revised all references to Form SB-2 to Form S-1 as required under SEC Release No. 33-8876. We enclose a blacklined copy of our amendment to the Form SB-1 for your review and approval. Should you have any questions, please do not hesitate to contact the our attorney, Larry Yen, directly at (604) 891-7715.
| Yours truly, | |
| SWAV ENTERPRISES LTD. | |
| Per: /s/ Pui Shan Lam | |
| Pui Shan Lam |
Encl.
