diff --git a/lib/Subtitle/ASS.pm b/lib/Subtitle/ASS.pm
deleted file mode 100644
index 76fbf79..0000000
--- a/lib/Subtitle/ASS.pm
+++ /dev/null
@@ -1,9 +0,0 @@
-package Subtitle::ASS;
-
-use strict;
-use warnings;
-use utf8;
-
-use Carp;
-
-1;
diff --git a/lib/Subtitle/SSA.pm b/lib/Subtitle/SSA.pm
new file mode 100644
index 0000000..c9d4c61
--- /dev/null
+++ b/lib/Subtitle/SSA.pm
@@ -0,0 +1,70 @@
+package Subtitle::SSA;
+
+use strict;
+use warnings;
+use feature qw(switch);
+use utf8;
+
+use base 'Subtitle::BASE';
+
+sub new {
+  my ($class, %args) = @_;
+  my $self = {
+    debug  => 0,
+    eol    => "\n",
+    %args,
+    events => [],
+    log    => [],
+  };
+
+  return bless($self, $class);
+}
+
+sub parse_timing {
+  my ($self, $str) = @_;
+  ...
+  my $time = 0.0;
+  return unless $str =~ m/(\d+):(\d+):(\d+)([.,])(\d+)/oi;
+  my ($hrs, $min, $sec, $delim, $msec) = ($1, $2, $3, $4, $5);
+  if ($msec < 0 or $msec > 999) {
+    $self->log(warn => "wrong mseconds part of timing: $msec");
+    return;
+  }
+  if ($sec < 0 or $sec > 59) {
+    $self->log(warn => "wrong seconds part of timing: $sec");
+    return;
+  }
+  if ($min < 0 or $min > 59) {
+    $self->log(warn => "wrong minutes part of timing: $sec");
+    return;
+  }
+  if ($hrs < 0) {
+    $self->log(warn => "wrong minutes part of timing: $sec");
+    return;
+  }
+  given (length("$msec")) {
+    when ("3") { $time += $msec * 0.001; }
+    when ("2") { $time += $msec * 0.01; }
+    when ("1") { $time += $msec * 0.1; }
+    default { die("abnormal length of mseconds part"); }
+  }
+  $time += $sec;
+  $time += $min * 60;
+  $time += $hrs * 60 * 60;
+  return $time;
+}
+
+sub new_event { return +{ id => undef, timing => undef, style => undef, text => undef }; }
+
+sub parse {
+  my ($self, $lines) = @_;
+  my $linenum = 0;
+  my $event;
+
+  foreach my $line (@$lines) {
+  }
+
+  return scalar @{ $self->{events} };
+}
+
+1;