GS CARBON CORPORATION
                           One Penn Plaza, Suite 1612
                               New York, NY 10119

                                                     July 24, 2007
VIA EDGAR
Karen J. Garnett
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549

         Re: GS Carbon Corporation
                Preliminary Information Statement on Schedule 14C
                Registration No. 0-11115
                Filed on July 5, 2007

Dear Ms. Garnett:

     I am writing in  response  to your  letter to me dated July 17,  2007.  The
Staff's comment that was set forth in your letter is repeated below, followed by
our response.

1.   We note that you are seeking to change the name of GS Carbon Corporation to
     "Seaway Valley Capital  Corporation"  as a result of the sale of a majority
     stake in GS Carbon Corporation to Seaway Capital, Inc. In light of the fact
     that this name change  involves a merger,  please  revise your  information
     statement to include the disclosure  required by Item 14 of Schedule 14A or
     tell us why the  disclosure  is not  required.  Refer to Note A to Schedule
     14A.

Response to Comment 1:

Simultaneous  with the  filing of this  letter,  we are  filing  the  definitive
information statement.  In response to the Staff's comment, we have clarified in
the definitive  statement that the name change is being implemented  pursuant to
the agreement that transferred  majority control of GS Carbon to Seaway Capital,
Inc. The disclosure  required by Item 14 of Schedule 14A is not required,  as no
transaction  of the type itemized in subsection  (a) of Item 14 has occurred nor
is any such transaction being voted upon.

Acknowledgement

     The  undersigned,  as  President  of GS Carbon  Corporation,  Inc.,  hereby
acknowledges that:

- -    GS Carbon  Corporation is responsible  for the adequacy and accuracy of the
     disclosure in the filings;

- -    Staff  comment or changes to disclosure in response to staff comment do not
     foreclose the Commission from taking any action with respect to the filing;
     and

- -    GS Carbon  Corporation  may not  assert  staff  comment as a defense in any
     proceeding  initiated  by the  Commission  or any person  under the federal
     securities laws of the United States.

                                     Yours.

                                     /s/ Thomas Scozzafava
                                     ------------------------------------
                                         Thomas Scozzafava, President