Dec 3 (Reuters) - MOUNTAIN&SEA HEALTH INC
* MOUNTAIN&SEA HEALTH INC - FILES FOR U.S. IPO WITH U.S. SEC
* MOUNTAIN&SEA HEALTH INC : INTEND TO APPLY TO LIST OUR
CLASS A
ORDINARY SHARES ON THE NASDAQ CAPITAL MARKET UNDER THE SYMBOL
"SYH"
* MOUNTAIN&SEA HEALTH: US TIGER SECURITIES, INC. IS THE
UNDERWRITER FOR U.S. IPO