QUARTERLY REPORT FOR SMALL BUSINESS ISSUERS SUBJECT
                     TO THE 1934 ACT REPORTING REQUIREMENTS

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 10-QSB


                                   (MARK ONE)

[X]  QUARTERLY  REPORT  PURSUANT  TO SECTION 13 OR 15(D) OF THE  SECURITIES
     EXCHANGE ACT OF 1934

                  FOR THE QUARTERLY PERIOD ENDED JUNE 30, 2005

                                       OR

[ ]TRANSITION REPORT UNDER SECTION 13 OF 15(D) OF THE EXCHANGE ACT OF 1934

          FROM THE TRANSITION PERIOD FROM ___________ TO ____________.

                        COMMISSION FILE NUMBER 333-118898

                     S.E. ASIA TRADING COMPANY, INC. (EXACT
           NAME OF SMALL BUSINESS ISSUER AS SPECIFIED IN ITS CHARTER)

              NEVADA                                        20-0507518
              ------                                        ----------
    (STATE OR OTHER JURISDICTION OF                     (IRS EMPLOYER
     INCORPORATION OR ORGANIZATION)                      IDENTIFICATION NO.)




                  1545 E. INTERSTATE 30, ROCKWALL, TEXAS 75087
                    (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)

                                 (972) 722-3300
                           (ISSUER'S TELEPHONE NUMBER)

                                       N/A

 (FORMER NAME, FORMER ADDRESS AND FORMER FISCAL YEAR, IF CHANGED SINCE LAST
  REPORT)

         INDICATE  BY CHECK MARK  WHETHER THE  REGISTRANT  (1) FILED ALL REPORTS
REQUIRED TO BE FILED BY SECTION 13 OR 15(D) OF THE  EXCHANGE ACT DURING THE PAST
12 MONTHS (OR FOR SUCH SHORTER  PERIOD THAT THE  REGISTRANT WAS REQUIRED TO FILE
SUCH REPORTS), AND (2) HAS BEEN SUBJECT TO SUCH FILING REQUIREMENTS FOR THE PAST
90 DAYS:

                                   YES [x] NO [ ]

AS OF JULY 29, 2005 THERE WERE  6,297,400  SHARES OF COMMON  STOCK OF THE ISSUER
OUTSTANDING

<PAGE>




TABLE OF CONTENTS

                          PART I FINANCIAL STATEMENTS



Item 1     Financial Statements                                             2

Item 2     Management's Discussion and Analysis or Plan of Operation        10

                           PART II OTHER INFORMATION

Item 1     Legal Proceedings                                                13
Item 2     Changes in Securities                                            13
Item 3     Default upon Senior Securities                                   13
Item 4     Submission of Matters to a Vote of Security Holders              13
Item 5     Other Information                                                13
Item 6     Exhibits and Reports on Form 8-K                                 13



                                                                               2
<PAGE>


                         S.E. ASIA TRADING COMPANY, INC.
                           CONSOLIDATED BALANCE SHEET
                                  June 30, 2005
                                   (Unaudited)


                                     ASSETS

Current assets
  Cash                                                                $   4,985
  Prepaid expenses                                                       10,826
  Inventory                                                              73,328
                                                                      ---------
    Total current assets                                                 89,139

Property and equipment, net                                              16,705

Deposits                                                                  3,515
                                                                      ---------
                                                                      $ 109,359
                                                                      =========

                      LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities
  Accounts payable and accrued expenses                               $  11,829
  Line of credit - related party                                         38,448
                                                                      ---------
Total liabilities                                                        50,277
                                                                      ---------


STOCKHOLDERS' EQUITY:
Common stock, $.001 par value, 50,000,000 shares
  authorized, 6,297,400 shares issued and outstanding                     6,298
Additional paid in capital                                              230,841
Accumulated deficit                                                    (178,057)
                                                                      ---------
  Total Stockholders' Equity                                             59,082
                                                                      ---------

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                            $ 109,359
                                                                      =========


               See Accompanying Notes to the Financial Statements


                                                                               3
<PAGE>

<TABLE>

<CAPTION>


                         S.E. ASIA TRADING COMPANY, INC.
                      CONSOLIDATED STATEMENTS OF OPERATIONS
                Three and Six Months Ended June 30, 2005 and 2004
                                   (Unaudited)


                                                Three Months   Three Months   Six Months     Period from
                                                   Ended          Ended          Ended       Inception
                                                  June 30,       June 30,       June 30,     Jan 28, 2004
                                                                                              To June 30,
                                                   2005            2004           2005           2004
                                                -----------    -----------    -----------    -----------
<S>                                                                           <C>            <C>
Revenue                                         $    36,965    $     8,580    $    86,240    $    11,447

  Cost of sales                                      10,826          2,860         34,353          4,424
                                                -----------    -----------    -----------    -----------

  Gross profit                                       26,139          5,720         51,887          7,023

Operating expenses:
  Depreciation                                          966            852          1,933          1,145
  Other general and administrative                   41,865         31,122         76,001         81,070
                                                 -----------    -----------    -----------    -----------
        Total operating expense                      42,831         31,974         77,934         82,215
                                                 -----------    -----------    -----------    -----------
  Income (loss) from operations                     (16,692)       (26,254)       (26,047)       (75,192)

  Other income (expense):
        Loss on sale of marketable securities                         (721)                      (15,250)
      Interest expense                                 (766)        (1,067)        (1,555)        (1,654)
                                                -----------    -----------    -----------    -----------

Net income (loss)                               $   (17,458)   $   (28,042)   $   (27,602)   $   (92,096)
                                                ===========    ===========    ===========    ===========

Net loss per share:
  Basic and diluted                             $     (0.00)   $     (0.00)   $     (0.00)   $     (0.02)
                                                ===========    ===========    ===========    ===========

  Weighted average shares outstanding:
  Basic and diluted                               6,265,439      6,020,000      6,205,366      5,960,523
                                                ===========    ===========    ===========    ===========
</TABLE>

               See Accompanying Notes to the Financial Statements


                                                                               4
<PAGE>


                         S.E. ASIA TRADING COMPANY, INC.
                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                     Six Months Ended June 30, 2005 and 2004
                                   (Unaudited)

                                                            2005         2004
                                                            ----         ----
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss                                                 $ (27,602)   $ (92,096)
Adjustments to reconcile net deficit to cash used
  by operating activities:
    Depreciation and amortization                            1,933        1,145
     Loss on sale of marketable securities                               14,529
     Stock issued for services                                            4,500
Change in assets and liabilities:
   Prepaid expenses                                        (10,826)
   Inventory                                               (16,776)     (67,422)
   Other assets                                             (1,260)      (3,255)
  Accrued expenses                                          (2,515)       4,347
                                                         ---------    ---------
CASH FLOWS USED IN OPERATING ACTIVITIES                    (57,046)    (138,252)
                                                         ---------    ---------

CASH FLOWS FROM INVESTING ACTIVITIES
   Purchase of equipment                                      --        (21,716)
  Proceeds from marketable security sales                     --         66,971
                                                         ---------    ---------
CASH FLOWS USED IN INVESTING ACTIVITIES                       --         45,255
                                                         ---------    ---------

CASH FLOWS FROM FINANCING ACTIVITIES
   Sale of common stock for cash                           131,901       20,500
  Increase (decrease) in debt                              (71,483)      75,928
                                                         ---------    ---------
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES                 60,418       96,428

                                                         ---------    ---------
NET INCREASE IN CASH                                         3,372        3,431

  Cash, beg. of period                                       1,613         --
                                                         ---------    ---------
  Cash, end of period                                    $   4,985    $   3,431
                                                         =========    =========



SUPPLEMENTAL CASH FLOW INFORMATION
  Interest paid                                          $    --      $    --
  Income taxes paid                                      $    --      $    --

SUPPLEMENTAL CASH FLOW INFORMATION

  Stock issued for marketable securities                 $    --      $  82,000
                                                                      =========

               See Accompanying Notes to the Financial Statements



                                                                               5
<PAGE>





                         S.E. ASIA TRADING COMPANY, INC.
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS


NOTE 1 - NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

BUSINESS AND BASIS OF PRESENTATION

The Company

S.E. Asia Trading Company, Inc. ("SE Asia") was incorporated on January 28, 2004
under the laws of the State of Nevada.

Nature of our Business

SE Asia operates as a retailer of jewelry, framed art and home accessories.  The
company is located in Rockwall, Texas.

Basis of Accounting

SE Asia maintains its accounts on the accrual method of accounting in accordance
with accounting principles generally accepted in the United States of America.

Net loss per share

Basic net loss per share excludes  dilution and is computed by dividing net loss
by the  weighted  average  number of common  shares  outstanding  for the period
presented.  Diluted net loss per common share was the same as basic net loss per
common  share for the period  presented  since the  Company  has no  potentially
dilutive securities.

Expense/Revenue classification

The Company accounts for its shipping and handling costs in accordance with EITF
00-10,  Accounting  for Shipping and  Handling  Fees and Cost,  resulting in all
payments for amounts paid to the company by customers  for shipping and handling
to be included under the heading:  "Revenue".  Items classified as cost of goods
sold include  duty and import fees and inbound  freight.  These  amounts are not
significant.   All  other  costs,  including  advertising  and  promotion,   are
categorized as general and administrative costs.



                                                                               6
<PAGE>


Use of Estimates

The preparation of financial statements in conformity with accounting principles
generally  accepted in the United States of America requires  management to make
estimates  and  assumptions  that  affect  the  reported  amounts  of assets and
liabilities at the date of the balance  sheet.  Actual results could differ from
those estimates.

Revenue Recognition

SE Asia recognizes revenue on point of sale or upon shipment.  Our return policy
on jewelry is to replace  only  defective  merchandise  and give in store credit
only. On all other items,  there is a policy of no returns,  all sales are final
therefore we have not recorded a reserve for returns.

Allowance for Doubtful Accounts

Earnings are charged with a provision for doubtful  accounts  based on a current
review of collectibility of accounts  receivable.  Accounts deemed uncollectible
are applied  against the  allowance  for doubtful  accounts.  The majority of SE
Asia's sales are cash on point of sale.

Cash

SE Asia considers all highly liquid  investments with a maturity of three months
or less to be cash equivalents.

Inventory

Inventory  consists  of  finished  goods  and is  stated at the lower of cost or
market, with cost being determined on a specific identification basis.

Marketable Securities

SE Asia considers all marketable  securities as classified as available for sale
and reported at their current market value.

Property and Equipment

Property and equipment are stated at cost less accumulated  depreciation.  Major
renewals and improvements are capitalized;  minor replacements,  maintenance and
repairs are charged to current operations.  Depreciation is computed by applying
the  straight-line  method over the  estimated  useful lives which are generally
five to seven years.



                                                                               7
<PAGE>


Income Taxes

Income taxes are computed using the asset and liability method.  Under the asset
and liability method,  deferred income tax assets and liabilities are determined
based on the differences between the financial reporting and tax bases of assets
and liabilities and are measured using the currently enacted tax rates and laws.
A valuation  allowance  is provided  for the amount of deferred tax assets that,
based on available evidence, are not expected to be realized.

Advertising

Advertising  and promotion  costs are expensed as incurred.  These expenses were
$19,494  and  $17,128  for  the  six  months  ending  June  30,  2005  and  2004
respectively.


NOTE 3 - PROPERTY AND EQUIPMENT:

Components of property, plant, and equipment, at June 30, 2005 are as follows:

         Vehicles - trailer                     $  4,314
         Furniture and fixtures                    4,040
         Leasehold improvements                   13,362
                                                --------
                                                  21,716
         Less: accumulated depreciation          ( 5,011)
                                                $ 16,705
                                                ========

Depreciation  expense  totaled  $1,933  for the six months  ended June 30,  2005
respectively.


NOTE 4 - LINE OF CREDIT - RELATED PARTY

SE Asia entered into an agreement for a line of credit with a financing  company
owned by a  shareholder  with a maximum  borrowing  base,  as defined,  of up to
$120,000.  Advances  under this line bear interest at the rate of 5.00% which is
due monthly.  The line of credit matures on April 1, 2006. The line of credit is
secured  by all  assets  owned by SE Asia and the  stock  owned by the  majority
shareholder.  The principal balance outstanding on the note at June 30, 2005 was
$34,991 and the accrued interest was $3,457 for a total amount due of $38,448.


                                                                               8

<PAGE>

NOTE 5 - COMMON STOCK

The Company is  authorized to issue  50,000,000  common shares of stock at a par
value of $0.001 per share.  These  shares have full voting  rights.  At July 29,
2005,  there were  6,297,400  shares  outstanding.  The  Company  has not paid a
dividend to its shareholders.

NOTE 6 - COMMITMENTS

SE Asia is renting office space on a three year lease expiring in July 2007 from
a company controlled by a shareholder.  The payments are $1,500 per month. Total
rent expense for the period ending June 30, 2005 is $9,000.  The future  minimum
rental payments remaining are:

                                 2005             $  9,000
                                 2006               18,000
                                 2007               10,500
                                                 ---------
                                Total             $ 37,500

NOTE 7 - OTHER TRANSACTIONS

SE Asia recorded  $17,103 in advertising  credit in partial exchange for some of
its sales.  This amount was recorded as a prepaid  expense..  During the quarter
ended June 30,  2005 the  company  used  $7,778 of the  amount  and  anticipates
utilizing the balance over the next few months. The revenue recognized from this
transaction is consistent with the revenue recognized in cash sales.



                                                                               9
<PAGE>


Item 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS

This report contains  forward looking  statements  within the meaning of Section
27A of the  Securities Act of 1933, as amended and Section 21E of the Securities
Exchange Act of 1934,  as amended.  The  Company's  actual  results could differ
materially from those set forth in the forward looking statements as a result of
the risks set forth in the Company's  filings with the  Securities  and Exchange
Commission,  general economic conditions, and changes in the assumptions used in
making such forward looking statements.

General

We are an independent retailer of home accessories,  framed art and jewelry. Our
product offerings include:

Product                                   Manufacturing origin
----------------                          --------------------------------
Jewelry                                   Thailand
Home accessories                          Domestic and Imported from China
Framed art                                Local Texas wholesaler

We provide our customers with a wide selection of home accessories,  jewelry and
framed art. We operate out of a 3,500 square foot building in Rockwall, Texas, a
growing  suburb 30 miles east of Dallas,  Texas on Interstate 30. We believe our
customers shop here as a result of the stores' convenient location and size, low
price of key product categories,  and quality. We have over $70,000 of inventory
on hand.

Business Strategy

We serve a target customer in the middle to upper-middle  income ranges.  We are
targeting these customers by focusing on what we believe are the key elements of
retailing:  convenient and appealing  stores,  merchandise  value and selection,
advertising,  and  customer  service.  We plan to  continue  to expand  into new
markets  and  strengthen  our  position in our current  market  areas  utilizing
existing and planned distribution infrastructure.

RESULTS FOR THE FISCAL QUARTER ENDED June 30, 2005

Our fiscal  quarter  ended on June 30,  2005.  Any  reference  to the end of the
fiscal  quarter  refers to the end of the second fiscal  quarter for the periods
discussed herein.

REVENUE. Revenue for the three months ended June 30, 2005, were $36,965 compared
with  revenues for the three  months ended June 30, 2004 of $8,580.  Revenue for
the six months ended June 30, 2005, were $86,240  compared with revenues for the
six months  ended June 30, 2004 of $11,447.  The  increase is due to the company
gearing up its plan of  marketing  and  developing  a presence  in the market it
serves, in addition to our store facility opening in late February 2004.


                                                                              10
<PAGE>


GROSS PROFIT:  Gross profit for the three months ended June 30, 2005 was $26,139
compared  to $5,720 for the same three  months in 2004,  due to the  increase in
sales.  Gross profit for the six months ended June 30, 2005 was $51,887 compared
to $7,023 for the same three months in 2004.  Gross  profit  dropped from 61% to
60% of sales.

EXPENSES.  Total expenses for the three months ended June 30, 2005, were $42,831
compared with expenses for the three months ended June 30, 2004 of $31,974,  the
increase being due to an increase in our general activity including sales. Total
expenses  for the six months ended June 30, 2005,  were  $77,934  compared  with
expenses for the six months ended June 30, 2004 of $82,215,  the decrease  being
due to the some one time costs in the 2004 time period.

NET INCOME (LOSS). Net loss for the three months ended June 30, 2005 was $17,458
compared to a net loss of $28,042 for the three months ended June 30, 2004.  Net
loss for the six months  ended June 30, 2005 was $27,602  compared to a net loss
of $92,096 for the six months ended June 30, 2004,  such  decrease  being due to
the increase in revenue and gross profit.  Our net loss per share for the period
ended  June 30,  2005 was  $0.00  compared  with net loss per  share in the same
period in 2004 of $0.02.

LIQUIDITY AND CAPITAL RESOURCES. In 2004 we filed a Registration statement under
Form SB-1 with the U.S.  Securities & Exchange Commission which became effective
in December  2004,  under which we raised  $131,901  with  offering  expenses of
$1,762 for a net of $130,139, in the first half of 2005.

Employees

As of June 30, 2005, the Company had one employee.

NEED FOR ADDITIONAL FINANCING

The  Company  believes  that  the  funds it  raised  in its  SB-1  offering  are
sufficient to meet the Company's cash needs, including its plan of operation and
the  costs of  compliance  with the  continuing  reporting  requirements  of the
Securities Exchange Act of 1934, as amended.

No commitments to provide additional funds have been made by management or other
stockholders, other than the offering referred to in the preceding paragraph.

The  Company's  balance  sheet as of June 30, 2005  reflects  assets of 186,640.
Further,  there  exist no  agreements  or  understandings  with  regard  to loan
agreements  by or  with  the  Officers,  Directors,  principals,  affiliates  or
shareholders of the Company.

                                                                              11
<PAGE>

ITEM 3.  CONTROLS AND PROCEDURES

Disclosure  controls and procedures are controls and other  procedures  that are
designed to ensure that information  required to be disclosed in company reports
filed or submitted  under the  Securities  Exchange  Act of 1934 (the  "Exchange
Act") is recorded,  processed,  summarized and reported, within the time periods
specified  in  the  Securities  and  Exchange   Commission's  rules  and  forms.
Disclosure  controls and procedures include,  without  limitation,  controls and
procedures  designed to ensure that  information  required  to be  disclosed  in
company reports filed under the Exchange Act is accumulated and  communicated to
management,  including the Company's Chief Executive Officer and Chief Financial
Officer (the  "Certifying  Officers"),  as appropriate to allow timely decisions
regarding required disclosure.

As required  by Rules  13a-15(e)  and  15d-15(e)  under the  Exchange  Act,  the
Certifying Officers carried out an evaluation of the effectiveness of the design
and operation of the Company's disclosure controls and procedures as of June 30,
2005. Their  evaluation was carried out with the  participation of other members
of the  Company's  management.  Based  upon  their  evaluation,  the  Certifying
Officers  concluded that the Company's  disclosure  controls and procedures were
effective.

The Company's  internal  control over financial  reporting is a process designed
by, or under the  supervision  of, the  Certifying  Officers and effected by the
Company's  Board of  Directors,  management  and  other  personnel,  to  provide
reasonable  assurance  regarding  the  reliability  of the  Company's  financial
reporting and the preparation of the Company's financial statements for external
purposes in accordance with generally accepted accounting  principles.  Internal
control over financial  reporting  includes policies and procedures that pertain
to the  maintenance of records that in reasonable  detail  accurately and fairly
reflect the  transactions  and  dispositions  of the Company's  assets;  provide
reasonable  assurance  that  transactions  are  recorded as  necessary to permit
preparation of the Company's  financial  statements in accordance with generally
accepted accounting principles, and that the Company's receipts and expenditures
are being made only in accordance with the  authorization of the Company's Board
of  Directors  and  management;   and  provide  reasonable  assurance  regarding
prevention or timely detection of unauthorized  acquisition,  use or disposition
of the  Company's  assets  that could have a  material  effect on its  financial
statements.  There has been no change in the  Company's  internal  control  over
financial  reporting that occurred in the quarter ended June 30, 2005,  that has
materially  affected,  or is reasonably likely to affect, the Company's internal
control over financial reporting.



                                                                              12
<PAGE>


PART II

Items No. 1, 2, 3, 4, 5 - Not Applicable.


Item No. 6 - Exhibits and Reports on Form 8-K

(a) No  reports on Form 8-K were filed  during the three  months  ended June 30,
2005.

(b)   Exhibits

Exhibit Number                      Name of Exhibit

   31.1     Certification of Chief Executive Officer, pursuant to Rule 13a-14(a)
            of the Exchange Act, as enacted by Section 302 of the Sarbanes-Oxley
            Act of 2002.

   31.2     Certification of Chief Financial Officer, pursuant to Rule 13a-14(a)
            of the Exchange Act, as enacted by Section 302 of the Sarbanes-Oxley
            Act of 2002.

   32.1     Certification  of  Chief  Executive   Officer  and  Chief  Financial
            Officer,  pursuant to 18 United States Code Section 1350, as enacted
            by Section 906 of the Sarbanes-Oxley Act of 2002.



SIGNATURES

In accordance with the requirements of the Securities  Exchange Act of 1934, the
Registrant  has duly  caused  this  Report  to be  signed  on its  behalf by the
undersigned, thereunto duly authorized.

S.E. ASIA TRADING COMPANY, INC.

By /s/ Thomas G. Miller
-----------------------
       Thomas G. Miller, President, CFO

Date: July 29, 2005


                                                                              13
<PAGE>



EXHIBIT 31.1

CHIEF EXECUTIVE OFFICER CERTIFICATION

I, Thomas G. Miller, certify that:

1. I have  reviewed  this  quarterly  report on Form 10-QSB of S.E. Asia Trading
Company, Inc.

2. Based on my  knowledge,  this  quarterly  report  does not contain any untrue
statement of a material fact or omit to state a material fact  necessary to make
the statements made, in light of the  circumstances  under which such statements
were made, not  misleading  with respect to the period covered by this quarterly
report;

3.  Based  on my  knowledge,  the  financial  statements,  and  other  financial
information  included in this quarterly  report,  fairly present in all material
respects the financial  condition,  results of operations  and cash flows of the
registrant as of, and for, the periods presented in this quarterly report;

4.  The  registrant's  other  certifying  officer  and  I  are  responsible  for
establishing and maintaining  disclosure  controls and procedures (as defined in
Exchange Act Rules 13a-14 and 15d-14) for the registrant and we have:

a) designed such disclosure  controls and procedures,  or caused such disclosure
controls and  procedures to be designed  under our  supervision,  to ensure that
material  information  relating to the  registrant,  including its  consolidated
subsidiaries, is made known to us by others within those entities,  particularly
during the period in which this quarterly report is being prepared;

b) evaluated  the  effectiveness  of the  registrant's  disclosure  controls and
procedures and presented in this report our conclusions  about the effectiveness
of the disclosure  controls and procedures,  as of the end of the period covered
by this report based on such evaluation; and

c) disclosed in this report any change in the registrant's internal control over
financial  reporting that occurred  during the  registrant's  most recent fiscal
quarter (the registrant's fourth fiscal quarter in the case of an annual report)
that has materially affected,  or is reasonably likely to materially affect, the
registrant's internal control over financial reporting; and

5. The registrant's other certifying officer and I have disclosed,  based on our
most recent  evaluation of internal  control over  financial  reporting,  to the
registrant's auditors and the audit committee of registrant's board of directors
(or persons performing the equivalent functions):

a) all  significant  deficiencies  and  material  weaknesses  in the  design  or
operation of internal  controls over  financial  reporting  which are reasonably
likely  to  adversely  affect  the  registrant's  ability  to  record,  process,
summarize and report financial information; and

b) any  fraud,  whether  or not  material,  that  involves  management  or other
employees who have a significant role in the registrant's  internal control over
financial reporting.


Date: July 29, 2005

/s/ Thomas G. Miller
    ----------------
    Thomas G. Miller
    President and Chief Executive Officer


                                                                              14
<PAGE>



EXHIBIT 31.2

CHIEF FINANCIAL OFFICER CERTIFICATION

I, Thomas G. Miller, certify that:

1. I have  reviewed  this  quarterly  report on Form 10-QSB of S.E. Asia Trading
Company, Inc.

2. Based on my  knowledge,  this  quarterly  report  does not contain any untrue
statement of a material fact or omit to state a material fact  necessary to make
the statements made, in light of the  circumstances  under which such statements
were made, not  misleading  with respect to the period covered by this quarterly
report;

3.  Based  on my  knowledge,  the  financial  statements,  and  other  financial
information  included in this quarterly  report,  fairly present in all material
respects the financial  condition,  results of operations  and cash flows of the
registrant as of, and for, the periods presented in this quarterly report;

4.  The  registrant's  other  certifying  officer  and  I  are  responsible  for
establishing and maintaining  disclosure  controls and procedures (as defined in
Exchange Act Rules 13a-14 and 15d-14) for the registrant and we have:

a) designed such disclosure  controls and procedures,  or caused such disclosure
controls and  procedures to be designed  under our  supervision,  to ensure that
material  information  relating to the  registrant,  including its  consolidated
subsidiaries, is made known to us by others within those entities,  particularly
during the period in which this quarterly report is being prepared;

b) evaluated  the  effectiveness  of the  registrant's  disclosure  controls and
procedures and presented in this report our conclusions  about the effectiveness
of the disclosure  controls and procedures,  as of the end of the period covered
by this report based on such evaluation; and

c) disclosed in this report any change in the registrant's internal control over
financial  reporting that occurred  during the  registrant's  most recent fiscal
quarter (the registrant's fourth fiscal quarter in the case of an annual report)
that has materially affected,  or is reasonably likely to materially affect, the
registrant's internal control over financial reporting; and

5. The registrant's other certifying officer and I have disclosed,  based on our
most recent  evaluation of internal  control over  financial  reporting,  to the
registrant's auditors and the audit committee of registrant's board of directors
(or persons performing the equivalent functions):

a) all  significant  deficiencies  and  material  weaknesses  in the  design  or
operation of internal  controls over  financial  reporting  which are reasonably
likely  to  adversely  affect  the  registrant's  ability  to  record,  process,
summarize and report financial information; and

b) any  fraud,  whether  or not  material,  that  involves  management  or other
employees who have a significant role in the registrant's  internal control over
financial reporting.


Date: July 29, 2005

/s/ Thomas G. Miller
    ----------------
    Thomas G. Miller
    Chief Financial Officer




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<PAGE>



EXHIBIT 32.1

CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the quarterly report of S.E. Asia Trading Company,  Inc. (the
"Company")  on Form 10-QSB for the period  ended June 30, 2005 as filed with the
Securities and Exchange Commission (the "Report"),  each of the undersigned,  in
the capacities and on the dates indicated below, hereby certifies pursuant to 18
U.S.C.  Section 1350, as adopted  pursuant to Section 906 of the  Sarbanes-Oxley
Act of 2002, that:

1. the Report fully complies with the  requirements of Section 13(a) or 15(d) of
the Securities Exchange Act of 1934; and

2. the  information  contained in the Report  fairly  presents,  in all material
respects, the financial condition and results of operation of the Company.


Dated:  July 29, 2005

  /s/ Thomas G. Miller
      ----------------
Name: Thomas G. Miller
Title:  Chief Executive Officer



Dated:  July 29, 2005

  /s/ Thomas G. Miller
      ----------------
Name: Thomas G. Miller
Title:  Chief Financial Officer





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