0001219097-03-000018 SB-2/A 3 20030923 CAPE COASTAL TRADING CORP 0001219097 2590 522372260 NY 1231 SB-2/A 33 333-105393 03905086 301 WEST 53 6C NEW YORK NY 10019 646-215-3583 SB-2/A 1 sb2-a3.txt AMENDED SB2/A EX-99.2 OPIN COUNSEL 2 opinion3.txt COUNSEL OPINION LETTER EX-99.C1 ACCT CONSNT 3 cpaconsent3.txt ACCOUNTANT CONSENT LETTER