1. Prepare seafood dipping sauce : Grind chilies, garlics and coriander roots in a mortar and pound until mixed thoroughly (or using food processor). Then mix with lime juice, fish sauce, sugar and salt. Stir until sugar dissolved and all ingredients mixed well. Transfer to a dipping sauce bowl.
2. Wash and clean the bitter gourd. Then cut in half length-wise. Remove seeds and white pith from the middle of the bitter gourd with a small spoon. Slice it into pieces and keep in the refrigerator.
3. Wash shrimps with soda water. Then arrange shrimps in the serving plate. Pour fish sauce over the prepared shrimps.
4. Garnish with sliced bitter gourd, garlic and mint leaves. Keep the prepared dish in the refrigerator before serving.
5. Serve with seafood dipping sauce and hot steamed rice.