SOMMER & SCHNEIDER LLP
595 STEWART AVENUE, SUITE 710
GARDEN CITY, NEW YORK 11530
¾¾¾¾¾¾
Herbert H. Sommer Joel C. Schneider | Telephone (516) 228-8181 Facsimile (516) 228-8211 |
November 9, 2006 |
FACSIMILE
(202) 772-9210
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: | Mr. Robert Telewicz, Senior Staff Accountant | |
Ms. Yolanda Crittendon, Staff Accountant | ||
Re: | Arkados Group, Inc. | |
Form 10-KSB for Fiscal Year Ended December 31, 2005 | ||
Staff Comment Letter dated October 31, 2006 | ||
Dear Ms. Crittenden and Mr. Telewicz:
We represent the above company, and on their behalf, request a one week extension of the time to reply to the above comment letter until November 17, 2006.
If possible, please call or e-mail me at HSommer@ssllplaw.net to confirm this extension. Thank you for your attention in this matter.
Very truly yours, | ||
| | |
/s/ Herbert H. Sommer | ||
Herbert H. Sommer | ||
HHS/mr
cc: Oleg Logvinov (e-mail)
Kirk Warshaw (e-mail)