 | Kenneth R. Vennera, Esq. General Counsel Email: kvennera@arkadosgroup.com |
February 12, 2014
Dietrich King, Branch Legal
United States Securities and Exchange Commission
Washington, D.C. 20549
| RE: | Arkados Group, Inc. |
| | Preliminary Information Statement on Schedule 14C |
| | Filed February 6, 2014 |
| | File No. 000-27587 |
Dear Mr. King:
The following is intended as a supplemental response and to be incorporated into the previous response of even date, to the comment letter dated February 12, 2014.
The Company acknowledges that:
| 1. | It is responsible for the adequacy and accuracy of the disclosure in the Information Statement. |
| 2. | Staff comment or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing: and |
| 3. | The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours,
/s/ Kenneth R. Vennera
Kenneth R. Vennera