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 March 31, 2006

                                       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 Identification No.)
 incorporation or organization)


                  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 [ ].

Indicate by a check mark whether the  registrant  is a shell company (as defined
in Rule 12b-2 of the Securities Exchange Act of 1934. Yes [ X ] No [ ].

As of April 30, 2006 there were  6,441,400  shares of Common Stock of the issuer
outstanding.


<PAGE>







TABLE OF CONTENTS

                          PART I FINANCIAL STATEMENTS




Item 1     Financial Statements                                             4

Item 2     Management's Discussion and Analysis or Plan of Operation        11

Item 3       Controls and procedures                                        13



                           PART II OTHER INFORMATION


Item 1     Legal Proceedings                                                15
Item 2     Changes in Securities                                            15
Item 3     Default upon Senior Securities                                   15
Item 4     Submission of Matters to a Vote of Security Holders              15
Item 5     Other Information                                                15
Item 6     Exhibits and Reports on Form 8-K                                 15







                                       2
<PAGE>


                         S.E. ASIA TRADING COMPANY, INC.
                                  BALANCE SHEET
                                 MARCH 31, 2006
                                   (UNAUDITED)


                                     ASSETS

Current assets
  Cash                                                              $   2,067
  Inventory                                                            64,826
                                                                    ---------
    Total current assets                                               66,893

Property and equipment, net                                            13,806


Deposits                                                                2,255
                                                                    ---------
TOTAL ASSETS                                                        $  82,954
                                                                    =========

                      LIABILITIES AND STOCKHOLDERS'DEFICIT


Current liabilities

  Accounts payable - related party                                  $     362
  Accounts payable - third party                                       10,725
  Accrued expenses                                                     16,356
  Line of credit - related party                                       73,381
                                                                    ---------
Total liabilities                                                     100,824
                                                                    ---------


Stockholders' deficit:
  Common stock, $.001 par value, 50,000,000 shares
  authorized, 6,441,400 shares issued and outstanding                   6,441
  Additional paid in capital                                          302,697
  Accumulated deficit                                                (327,008)
                                                                    ---------
Total Stockholders' Deficit                                           (17,870)
                                                                    ---------


TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT                         $  82,954
                                                                    =========














                 See Accompanying Notes to Financial Statements


                                       3
<PAGE>



                         S.E. ASIA TRADING COMPANY, INC.
                            STATEMENTS OF OPERATIONS
                   THREE MONTHS ENDED MARCH 31, 2006 AND 2005
                                   (UNAUDITED)


                                                  Three Months      Three Months
                                                      Ended             Ended
                                                    March 31,         March 31,
                                                      2006              2005
                                                  -----------       -----------

Revenue                                           $    19,388       $    49,275

Cost of sales                                           9,780            23,528
                                                  -----------       -----------


Gross profit                                            9,608            25,747

Operating expenses:
  Depreciation                                            966               966
  Other general and administrative                     30,057            34,135
                                                  -----------       -----------
        Total operating expense                        31,023            35,101
                                                  -----------       -----------


 (Loss) from operations                               (21,416)           (9,354)


  Other(expense):
      Interest expense                                   (813)             (789)
                                                  -----------       -----------

Net(loss)                                         $   (22,229)      $   (10,143)
                                                  ===========       ===========


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


Weighted average shares outstanding:
  Basic and diluted                                 6,441,400         6,143,149
                                                  ===========       ===========












                 See Accompanying Notes to Financial Statements

                                       4
<PAGE>


                         S.E. ASIA TRADING COMPANY, INC.
                            STATEMENTS OF CASH FLOWS

                   THREE MONTHS ENDED MARCH 31, 2006 AND 2005

                                   (UNAUDITED)


                                                             2006        2005
                                                           --------    --------

CASH FLOWS FROM OPERATING ACTIVITIES

Net loss                                                   $(22,229)   $(10,143)
Adjustments to reconcile net deficit to cash used
  by operating activities:

  Depreciation and amortization                                 966         966
Change in assets and liabilities:
  Prepaid expenses                                             --        12,993)
  Advances for inventory                                       --       (15,000)
  Inventory                                                   1,244       3,030)
  Accounts receivable                                         1,522
  Other assets                                                3,255)
  Accounts payable and accrued expenses                      12,295      (3,040)
                                                           --------    --------
CASH FLOWS USED IN OPERATING ACTIVITIES                      (6,202     (43,540)
                                                           --------    --------


CASH FLOWS FROM FINANCING ACTIVITIES

  Sale of common stock for cash                                --        89,650
  Net proceeds from (repayments of)line of credit             7,592     (19,050)
                                                           --------    --------
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES                   7,592      70,600
                                                           --------    --------


NET INCREASE IN CASH                                          1,390      27,060

  Cash, beg. of period                                          678       1,613
                                                           --------    --------
  Cash, end of period                                      $  2,067    $ 28,673
                                                           ========    ========




SUPPLEMENTAL CASH FLOW INFORMATION

  Interest paid                                            $   --      $   --
  Income taxes paid                                        $   --      $   --













                   See Accompany Notes to Financial Statements



                                       5
<PAGE>




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


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


The Company


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

The balance  sheet of SE Asia as of March 31, 2006,  the related  statements  of
operations for the three months ended March 31, 2006 and 2005 and the statements
of cash flows for the three months ended March 31, 2006 and 2005 included in the
financial statements have been prepared by SE Asia without audit. In the opinion
of management,  the accompanying  financial  statements  include all adjustments
(consisting of normal,  recurring  adjustments) necessary to summarize fairly SE
Asia's financial  position and results of operations.  The results of operations
for the  three  months  ended  March  31,  2006  and  2005  are not  necessarily
indicative of the results of  operations  for the full year or any other interim
period.

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 generally  accepted
accounting principles requires management to make estimates and assumptions that
affect  the  reported  amounts  of assets  and  liabilities  and  disclosure  of
contingent  assets and  liabilities at the date of the financial  statements and
the reported amount of revenues and expenses during the reporting period. 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 at 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.

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.

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.



                                       7
<PAGE>

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
$4,803  and  $6,339  for the  three  months  ending  March  31,  2006 and  2005,
respectively.

Concentrations of Credit Risk

The Company's financial instruments that are exposed to concentrations of credit
risk consist primarily of cash and cash equivalents. The Company places its cash
and cash equivalents with highly-rated financial institutions, limits the amount
of credit  exposure  with any one  financial  institution  and conducts  ongoing
evaluation of the credit worthiness of the financial  institutions with which it
does business.

NOTE 2 - FINANCIAL CONDITION AND GOING CONCERN

SE Asia has an accumulated deficit through March 31, 2006 totaling $327,008, and
at March 31, 2006 had  negative  working  capital of  $33,931.  Because of these
recurring losses, SE Asia will require additional working capital to develop its
business operations.

SE Asia intends to raise  additional  working  capital  either  through  private
placements, public offerings and/or bank financing.

There are no assurances  that SE Asia will be able to either (1) achieve a level
of revenues  adequate to generate  sufficient cash flow from operations;  or (2)
obtain additional  financing through either private placement,  public offerings
and/or  bank  financing   necessary  to  support  SE  Asia's   working   capital
requirements.  To the extent that funds  generated from any private  placements,
public  offerings and/or bank financing are  insufficient,  SE Asia will have to
raise  additional  working  capital.  No assurance can be given that  additional
financing will be available, or if available,  will be on terms acceptable to SE
Asia. If adequate  working capital is not available SE Asia may not continue its
operations.

SE Asia  faces many  factors in its  ability  to  continue  as a going  concern,
including but not limited to, the low cost of foreign imports,  competition from
larger and better  capitalized  stores, and its ability to create traffic to its
retail  store.  To date,  much of SE  Asia's  activities  have been  focused  on
advertising  and  promotion to create it's  identity in the  community,  and its
continued  existence  is  dependent  upon  the  public  purchasing  more  goods,
particularly in the higher priced items.


                                       8
<PAGE>


If SE Asia was unable to continue to purchase low cost foreign imported goods it
could  cause  their  margins  to  decrease  or even  for  them  to  lose  sales.
Competition  from larger and better  capitalized  stores could cause sales to be
diverted from SE Asia to the competition  because of their greater resources for
advertising promotion and price cutting.

Should the above concerns materialize, it is conceivable that SE Asia would have
to suspend or discontinue operations.

Management  believes that the low cost of foreign  imports will continue for the
foreseeable future even under domestic economic and political pressure.

These conditions raise  substantial doubt about SE Asia's ability to continue as
a going  concern.  The  financial  statements  do not  include  any  adjustments
relating to the  recoverability  and classification of asset carrying amounts or
the amount and  classification  of liabilities that might be necessary should SE
Asia be unable to continue as a going concern.

NOTE 3 - PROPERTY AND EQUIPMENT:

Components of property, plant, and equipment, at March 31, 2006 are as follows:

     Vehicles - trailer               $  4,314
     Furniture and fixtures              4,040
     Leasehold improvements             13,362
                                      --------

                                        21,716
     Less: accumulated depreciation     (7,910)
                                      $ 13,806
                                      ========

Depreciation  expense totaled $966 for the three months ended March 31, 2006 and
March 31, 2005.

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, 2007. 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 March 31, 2006 was
$73,381 and the accrued  interest payable was $5,776 which is include in accrued
expenses.



                                       9
<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 March 31,
2006,  there were  6,441,400  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 three  months  ending March 31, 2006 and March 31, 2006 was
$4,500. The future minimum rental payments remaining are:


                             2006          $ 13,500
                             2007            10,500
                                          ---------
                            Total          $ 24,000













                                       10
<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 ON 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 approximately  $60,000 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 March 31, 2006

Our fiscal  quarter  ended on March 31,  2006.  Any  reference to the end of the
fiscal  quarter  refers to the end of the first  fiscal  quarter for the periods
discussed herein.

REVENUE. Revenue for the three months ended March 31, 2006, was $19,388 compared
with revenues for the three months ended March 31, 2005 of $49,275. The decrease
is due to some  large  ticket  sales in the  first  quarter  of 2005,  which the
Company did not have in the first fiscal quarter of 2006.

COST OF SALES AND GROSS  PROFIT:  Cost of sales was  $9,780 in the three  months
ended March 31, 2006 compared to $23,528 for the same three months in 2005.  The
difference was due to higher sales in 2005. Gross profit decreased to 50% in the



                                       11
<PAGE>

three  months ended March 31, 2006  compared  with 52% in the three months ended
March 31, 2005.

EXPENSES. Total expenses for the three months ended March 31, 2006, were $31,023
compared with expenses for the three months ended March 31, 2005 of $35,101. The
decrease was due to a reduced amount spent on advertising.

NET  INCOME  (LOSS).  Net loss for the three  months  ended  March 31,  2006 was
$22,229  compared to a net loss of $10,143 for the three  months ended March 31,
2005.  Such  increase  in the loss was due to the  decrease  in sales  and gross
profit.  Our net loss per share for the period  ended  March 31,  2006 was $0.00
compared with net loss per share in the same period in 2005 of $0.00.

LIQUIDITY AND CAPITAL  RESOURCES.  SE Asia has an  accumulated  deficit  through
March 31, 2006  totaling  $327,008,  and at March 31, 2006 had negative  working
capital of $33,931.  Because of these  recurring  losses,  SE Asia will  require
additional working capital to develop its business operations.

There are no assurances  that SE Asia will be able to either (1) achieve a level
of revenues  adequate to generate  sufficient cash flow from operations;  or (2)
obtain additional  financing through either private placement,  public offerings
and/or  bank  financing   necessary  to  support  SE  Asia's   working   capital
requirements.  To the extent that funds  generated from any private  placements,
public  offerings and/or bank financing are  insufficient,  SE Asia will have to
raise  additional  working  capital.  No assurance can be given that  additional
financing will be available, or if available,  will be on terms acceptable to SE
Asia. If adequate  working capital is not available SE Asia may not continue its
operations.

SE Asia  faces many  factors in its  ability  to  continue  as a going  concern,
including but not limited to, the low cost of foreign imports,  competition from
larger and better  capitalized  stores, and its ability to create traffic to its
retail  store.  To date,  much of SE  Asia's  activities  have been  focused  on
advertising  and  promotion to create it's  identity in the  community,  and its
continued  existence  is  dependent  upon  the  public  purchasing  more  goods,
particularly in the higher priced items.

If SE Asia was unable to continue to purchase low cost foreign imported goods it
could  cause  their  margins  to  decrease  or even  for  them  to  lose  sales.
Competition  from larger and better  capitalized  stores could cause sales to be
diverted from SE Asia to the competition  because of their greater resources for
advertising promotion and price cutting.

Should the above concerns materialize, it is conceivable that SE Asia would have
to suspend or discontinue operations.

Management  believes that the low cost of foreign  imports will continue for the
foreseeable future even under domestic economic and political pressure.

These conditions raise  substantial doubt about SE Asia's ability to continue as
a going  concern.  The  financial  statements  do not  include  any  adjustments



                                       12
<PAGE>

relating to the  recoverability  and classification of asset carrying amounts or
the amount and  classification  of liabilities that might be necessary should SE
Asia be unable to continue as a going concern.

Due to our  capital  situation,  we have  also  begun  considering  a merger  or
acquisition  with a third  party  company  either in our  industry or in another
industry. Our majority shareholder in December 2005, approved by written consent
our Board of Director's ability to split or reverse split our stock, our ability
to  change  our  corporate  name and our  ability  to  re-domicile  to a foreign
jurisdiction,  if the Board feels, in its discretion, that such changes would be
necessary  and proper in order to attract a merger  candidate  or  consummate  a
merger with a third party  company upon terms which are  favorable to us and our
shareholders.  To date, we have had limited  discussions  with potential  merger
candidates but have not entered into any formal or informal  agreements with any
such candidate.


Employees

As of March 31, 2006, the Company had one employee.

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 March
31,  2006.  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



                                       13
<PAGE>

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 March 31, 2006, that has
materially  affected,  or is reasonably likely to affect, the Company's internal
control over financial reporting.













                                       14
<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 March 31,
2006.

(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: May 1, 2006





                                       15
<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


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<PAGE>

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: May 1, 2006

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









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<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):




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<PAGE>


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: May 1, 2006

                  /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 March 31, 2006 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:  May 1, 2006

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



Dated:  May 1, 2006

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












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