THE SPENDSMART PAYMENTS COMPANY
2680 Berkshire Parkway, Suite 130
Des Moines Iowa 50325
April 14, 2014
Jennifer Thompson
Accounting Branch Chief
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | The SpendSmart Payments Company |
Form 10-K for the fiscal year ended September 30, 2013
Filed December 30, 2013
Form 10-Q for the quarter ended December 31, 2013
Filed February 14, 2014
File No. 000-27145
Dear Ms. Thompson:
We are in receipt of the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in the comment letter dated April 1, 2014 (the “Commission Comment Letter”). The Commission Comment Letter requests that the Company respond to the comments by April 15, 2014 or tell the Staff the date by when the Company will provide its response.
Pursuant to our counsel’s conversation with the Staff held on April 14, 2014, the Company hereby confirms that the Staff has granted the Company a five (5) business day extension to respond to the Commission Comment Letter.
If you have any questions or comments to this letter, please contact the undersigned.
Sincerely,
/s/ Alex Minicucci |
| Alex Minicucci |
| Chief Executive Officer |
