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