-----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,
 AEFVSGRlSx6OEeckmH42WGrOTTvvmhIyfOE6Xo8UuTpn7XUhngucqiZaTUvLJpOY
 2adtTrsjZ9WLZOxMzKLroA==

<SEC-DOCUMENT>0001172665-08-000102.txt : 20080509
<SEC-HEADER>0001172665-08-000102.hdr.sgml : 20080509
<ACCEPTANCE-DATETIME>20080509093645
ACCESSION NUMBER:		0001172665-08-000102
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20071231
FILED AS OF DATE:		20080509
DATE AS OF CHANGE:		20080509

FILER:

	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:		10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-13181
		FILM NUMBER:		08816253

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<FILENAME>form_10k20071111.htm
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>2
<FILENAME>form_10k20072.htm
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>3
<FILENAME>form_10k20073.htm
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32
<SEQUENCE>4
<FILENAME>form_10k20074.htm
</DOCUMENT>
</SUBMISSION>