LEGAL & COMPLIANCE, LLC
LAURA ANTHONY, ESQUIRE OF COUNSEL: STUART REED, ESQUIRE LAZARUS ROTHSTEIN, ESQUIRE | WWW.LEGALANDCOMPLIANCE.COM WWW.SECURITIES-LAW-BLOG.COM |
DIRECT E-MAIL:
LANTHONY@LEGALANDCOMPLIANCE.COM
August 2, 2013
VIA ELECTRONIC EDGAR FILING
William H. Thompson, Accounting Branch Cheif
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
| Re: | Aegea, Inc. |
| Form 10-K/A (Amendment No. 2) | |
| Filed July 30, 2013 File No. 0-53377 |
Dear Mr. Thompson:
We have electronically filed herewith on behalf of Aegea, Inc. (the “Registrant”) Amendment No. 3 to the above-referenced Form 10-K. This Amendment No. 3 is marked with <R> tags to show changes made from the previous filing. We trust you shall deem this Amendment No. 3 and the contents of this transmittal letter responsive to your comment letter.
Response . An amended Form 10-K, for the year ended December 31, 2012 has been filed today containing the original report of B F Borgers the was inadvertantly removed from amendment number 2.
| Sincerely yours, | |
 | |
| Laura E. Anthony, For the Firm |
Statement by Company
Aegea, Inc. acknowledges the following:
| · | The company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| · | Staff comments or changes to disclosures 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 staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Aegea, Inc.
/s/ Keith Duffy
By: Keith Duffy, CEO
330 CLEMATIS STREET, #217 • WEST PALM BEACH, FLORIDA • 33401 • PHONE: 561-514-0936 • FAX 561-514-0832