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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-036755.txt : 20060926
<SEC-HEADER>0000000000-05-036755.hdr.sgml : 20060926
<ACCEPTANCE-DATETIME>20050718142646
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-036755
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050718

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CAPITAL BEVERAGE CORP
		CENTRAL INDEX KEY:			0001020186
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-BEER, WINE & DISTILLED ALCOHOLIC BEVERAGES [5180]
		IRS NUMBER:				133878747
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1111 EAST TREMONT AVENUE
		CITY:			BRONX
		STATE:			NY
		ZIP:			10460
		BUSINESS PHONE:		7184092337

	MAIL ADDRESS:	
		STREET 1:		1111 EAST TREMONT AVENUE
		STREET 2:		1111 EAST TREMONT AVENUE
		CITY:			BRONX
		STATE:			NY
		ZIP:			10460
PUBLIC REFERENCE ACCESSION NUMBER:		0001172665-05-000196
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>




Mail Stop 3561



July 18, 2005

Carmine N. Stella
President
Capital Beverage Corporation
700 Columbia Street, Erie Basin, Building #32
Brooklyn, NY  11231



	RE:	Capital Beverage Corporation
		Form 10-K for the Year Ended December 31, 2004 filed
April
15, 2005
		Form 10-Q for the Quarter Ended March 31, 2005 filed May
23, 2005
            	File No. 1-13181


Dear Mr. Stella:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,



									Michael Moran
									Branch Chief



</TEXT>
</DOCUMENT>
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