March 2, 2006
By Edgar filing
Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, DC 20549
Attention: Christian T. Sandoe, Senior Counsel
| Re: | Waterside Capital Corporation |
| Registration Statement on Form N-5 |
| File Nos. 333-130290 and 811-08387 |
Dear Mr. Sandoe:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned requests acceleration of the effective date of the above-captioned Registration Statement to 5:00 p.m., Eastern Daylight Time, on March 3, 2006 or as soon thereafter as practicable.
| Sincerely, | ||
WATERSIDE CAPITAL CORPORATION | ||
| By: | /s/ Gerald T. McDonald | |
Gerald T. McDonald Secretary and Chief Financial Officer | ||
