Lang Michener LLP
BARRISTERS & SOLICITORS
Vancouver Toronto Ottawa | 1500 - 1055 West Georgia Street, P.O. Box 11117 Vancouver, British Columbia, Canada V6E 4N7 Telephone (604) 689-9111 Facsimile (604) 685-7084 |
File Number: 57431-8
Web site: www.langmichener.com
Direct Line: (604) 691-7410
Direct Fax Line: (604) 893-2669
E-Mail: mtaylor@lmls.com
July 24, 2006
VIA FAX AND MAIL
MAIL STOP 6010
EDGAR CORRESPONDENCE
The United States Securities
and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
Attention: Mr. Zafar Hasan
Dear Mr. Hasan:
COLOURED (US) INC. (the “Company”) | |
Form SB-2 Registration Statement, as amended | |
SEC File No. 333-133505 |
We enclose the Company’s request for acceleration of the Form SB-2 registration to be effective 4:30 p.m. (EST) on Wednesday, July 26, 2006. We have included the “Tandy” language in the acceleration letter, as requested. Please advise if you require any additional information from the Company in connection with this acceleration request.
Yours truly,
/s/ A. Kagna on behalf of:
Michael H. Taylor
forLang MichenerLLP
MHT/jl
Encl.