-----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,
 Nv8y0dgzbIxmcwtx2RpuuoSD+HRg7F4Zj69F+kri1pTm3SDmXeT4DHsvVKcDe2J3
 /BIqIyW9mB/0aXnXQeUTyA==

<SEC-DOCUMENT>0000000000-08-044107.txt : 20081020
<SEC-HEADER>0000000000-08-044107.hdr.sgml : 20081020
<ACCEPTANCE-DATETIME>20080903110758
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-08-044107
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080903

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SEAWAY VALLEY CAPITAL CORP
		CENTRAL INDEX KEY:			0000884380
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				205996486
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		10-18 PARK STREET, 2ND FLOOR
		CITY:			GOUVERNEUR
		STATE:			NY
		ZIP:			13642
		BUSINESS PHONE:		315-287-1122

	MAIL ADDRESS:	
		STREET 1:		10-18 PARK STREET, 2ND FLOOR
		CITY:			GOUVERNEUR
		STATE:			NY
		ZIP:			13642

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GS CARBON CORP
		DATE OF NAME CHANGE:	20061207

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DIRECTVIEW INC
		DATE OF NAME CHANGE:	20030828

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BOSTON PACIFIC MEDICAL INC
		DATE OF NAME CHANGE:	19930328
PUBLIC REFERENCE ACCESSION NUMBER:		0001290929-08-000029
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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end
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