-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 MW0fIwjcmatqaaifSK+ynXgChX1tHK66NUL09ya+oJ9ibd0c7qsyrq93E/JpNPxA
 zaSc3VlhgcCKqMBUobQZXQ==

<SEC-DOCUMENT>0000000000-07-041625.txt : 20071219
<SEC-HEADER>0000000000-07-041625.hdr.sgml : 20071219
<ACCEPTANCE-DATETIME>20070824140153
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-041625
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070824

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Turnaround Partners, Inc.
		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:	20060719

	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:		0001144204-07-019196
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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