-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
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 bzBu9al3jgXJAjb2kL/SNw==

<SEC-DOCUMENT>0001219097-03-000024.txt : 20031020
<SEC-HEADER>0001219097-03-000024.hdr.sgml : 20031020
<ACCEPTANCE-DATETIME>20031017215555
ACCESSION NUMBER:		0001219097-03-000024
CONFORMED SUBMISSION TYPE:	SB-2/A
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20031020

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CAPE COASTAL TRADING CORP
		CENTRAL INDEX KEY:			0001219097
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS FURNITURE & FIXTURES [2590]
		IRS NUMBER:				522372260
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SB-2/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-105393
		FILM NUMBER:		03946982

	BUSINESS ADDRESS:	
		STREET 1:		301 WEST 53 6C
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		646-215-3583
</SEC-HEADER>
<DOCUMENT>
<TYPE>SB-2/A
<SEQUENCE>1
<FILENAME>sb2-v4.txt
<DESCRIPTION>AMENDED NO. 4 TO SB-2
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.C1 ACCT CONSNT
<SEQUENCE>3
<FILENAME>cpaconsent4.txt
<DESCRIPTION>ACCOUNTANT CONSENT LETTER
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>4
<FILENAME>opinion4.txt
<DESCRIPTION>ATTORNEY OPINION LETTER
</DOCUMENT>
</SUBMISSION>