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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-06-007458.txt : 20060911
<SEC-HEADER>0000000000-06-007458.hdr.sgml : 20060911
<ACCEPTANCE-DATETIME>20060210171434
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-007458
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060210

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Emerge Capital Corp.
		CENTRAL INDEX KEY:			0001009802
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE [6500]
		IRS NUMBER:				223387630
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		109 N. POST OAK LANE
		STREET 2:		SUITE 422
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024
		BUSINESS PHONE:		(713) 621-2737

	MAIL ADDRESS:	
		STREET 1:		109 N. POST OAK LANE
		STREET 2:		SUITE 422
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Emerge Capital Corp
		DATE OF NAME CHANGE:	20060123

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NUWAVE TECHNOLOGIES INC
		DATE OF NAME CHANGE:	19960403
PUBLIC REFERENCE ACCESSION NUMBER:		0001144204-05-033092
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


                                                      February 10,
2006


Mail Stop 4561

George Kanakis
1416 Morris Avenue, Suite 207
Union, New Jersey 07083

      Re:	Nuwave Technologies, Inc.
		Form 10-KSB for the year ended December 31, 2004
	Forms 10-QSB for the quarters ended March 31, 2005, June 30,
2005, and September 30, 2005
		File No. 000-28606

Dear Mr. Kanakis:

      We have completed our review of your Form 10-KSB and related
filings and do not, at this time, have any further comments.

      You may contact Yolanda Crittendon, Staff Accountant, at
(202)
551-3472 or the undersigned at (202) 551-3414 if you have
questions.


							Sincerely,


            Jorge Bonilla
      Senior Staff Accountant


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??

??

??

George Kanakis
Nuwave Technologies, Inc.
August 24, 2005
Page 1


</TEXT>
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