-----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, TaeY/j/gmXWREBRkWc2Lh/4GG/tnlwLIYGnRWm0RfLkJPdcRGQGgZZprcO2baZIX TC3dbz4c1gk+Ydfd9uPRMA== 0001193125-06-043521.txt : 20091029 0001193125-06-043521.hdr.sgml : 20091029 20060302114130 ACCESSION NUMBER: 0001193125-06-043521 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060302 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WATERSIDE CAPITAL CORP CENTRAL INDEX KEY: 0000924095 IRS NUMBER: 541694665 STATE OF INCORPORATION: VA FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 300 EAST MAIN STREET CITY: NORFOLK STATE: VA ZIP: 23510 BUSINESS PHONE: 7576261111 MAIL ADDRESS: STREET 1: 300 EAST MAIN STREET STREET 2: #1380 CITY: NORFOLK STATE: VA ZIP: 23510 CORRESP 1 filename1.htm CORRESP

March 2, 2006

By Edgar filing

Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, DC 20549

Attention: Christian T. Sandoe, Senior Counsel

 

  Re: Waterside Capital Corporation
       Registration Statement on Form N-5
       File Nos. 333-130290 and 811-08387

Dear Mr. Sandoe:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned requests acceleration of the effective date of the above-captioned Registration Statement to 5:00 p.m., Eastern Daylight Time, on March 3, 2006 or as soon thereafter as practicable.

 

Sincerely,

WATERSIDE CAPITAL CORPORATION

By:  

/s/ Gerald T. McDonald

 

Gerald T. McDonald

Secretary and Chief Financial Officer

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