-----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,
 E8lmckUHc9iz1Hx08PuSZBZlvLbmvqC6X1g0MldWsQklOUvj2+HPMK/R6nXQXM1g
 5HDRHM3pgYxw2GiW42ioqg==

<SEC-DOCUMENT>0000000000-06-008294.txt : 20070625
<SEC-HEADER>0000000000-06-008294.hdr.sgml : 20070625
<ACCEPTANCE-DATETIME>20060216112700
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-008294
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060216

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CRUZAN INTERNATIONAL, INC.
		CENTRAL INDEX KEY:			0000098544
		STANDARD INDUSTRIAL CLASSIFICATION:	MALT BEVERAGES [2082]
		IRS NUMBER:				591284057
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		222 LAKEVIEW AVE STE 1500
		CITY:			WEST PALM BEACH
		STATE:			FL
		ZIP:			33401
		BUSINESS PHONE:		5616558977

	MAIL ADDRESS:	
		STREET 1:		222 LAKEVIEW AVE STE 1500
		STREET 2:		STE 1500
		CITY:			WEST PALM BEACH
		STATE:			FL
		ZIP:			33401

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TODHUNTER INTERNATIONAL INC
		DATE OF NAME CHANGE:	19940614
PUBLIC REFERENCE ACCESSION NUMBER:		0001047469-06-002019
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

								February 15, 2006

By Facsimile and U.S. Mail

Howard Burnston
Gunster Yoakley & Stewart, P.A.
Phillips Point
Suite 500 East
777 South Flagler Drive
West Palm Beach, Florida 33401-6194

	Re:	Cruzan International, Inc.
		Schedule 13E-3, Amendment No. 3 filed by Cruzan
		International, Inc.,
      	The Absolut Spirits Company, Inc., V&S Vin Spirit AB
     		 and Cruzan Acquisition, Inc.
		Preliminary Proxy Statement on Schedule 14A
		Filed February 15, 2006

Dear Mr. Burnston:

	We have the following comment on the above-referenced
filings. Please note that we have limited our review to issues
related to Rule 13e-3:

Preliminary Proxy Statement on Schedule 14A

Information Concerning Cruzan Common Stock Transactions, page 59

1. We note your response to comment 3 of our letter of February
13, 2006 that you did not formally amend your rights offering
prospectus to reflect Angostura`s sale of Cruzan Securities to V&S.
In this regard, please revise your document to disclose your related
potential liability.

You may direct any questions to me at (202) 551-3456.

Sincerely,


Jeffrey Werbitt
Attorney Advisor
Office of Mergers & Acquisitions


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----