The Bank of New York 101 Barclay Street, 22W New York, NY 10286 USA June 8, 2006 SECURITIES & EXCHANGE COMMISSION 450 Fifth Street, NW Washington, DC 20549 Attn.: Document Control RE:	American Depositary Shares evidenced by the American Depositary Receipts each representing twenty (20) Ordinary Shares of Atlas Pacific Limited (Form F6 File No. 3384216) Ladies and Gentlemen: Pursuant to Rule 424(b)(3) under the Securities Act of 1933, as amended, on behalf of The Bank of New York, as Depositary for securities against which American Depositary Receipts are to be issued, we attach a copy of the new prospectus (Prospectus) reflecting the change in name to Atlas South Sea Pearl Limited of twenty (20) ordinary shares represented by one American Depositary Share (the Ratio). As required by Rule 424(e), the upper right hand corner of the Prospectus cover page has a reference to Rule 424(b)(3) and to the file number of the registration statement to which the Prospectus relates. Pursuant to Section III B of the General Instructions to the Form F6 Registration Statement, the Prospectus consists of the ADR certificate with revised name change for Atlas Pacific Limited. The Prospectus has been revised to reflect the new name from Atlas Pacific Limited to Atlas South Sea Pearl Limited: EFFECTIVE June 8, 2006, THE COMPANYS NAME CHANGED FROM ATLAS PACIFIC LIMITED TO ATLAS SOUTH SEA PEARL LIMITED. Please contact me with any questions or comments at 212 8158365 Vinu Kurian Vice President The Bank of New York ADR Division Encl.CC: Paul Dudek, Esq. (Office of International Corporate Finance)