LEGAL & COMPLIANCE, LLC
laura aNTHONy, esquire
STUART REED, ESQUIRE | www.legalandcompliance.com WWW.SEC-LAW-BLOG.COM |
DIRECT E-MAIL: LANTHONY@LEGALANDCOMPLIANCE.COM
February 19, 2013
VIA ELECTRONIC EDGAR FILING
Larry Spirgel, Assistant Director
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Re: | Compliance Systems Corporation | |
Amendment No. 1 to Form 8-K | ||
Filed January 22, 2013 | ||
File No. 000-54007 |
Dear Mr. Spirgel:
Compliance Systems Corporation (the “Registrant”) hereby requests an extension through and including February 26, 2013 to file Amendment No. 2 to the above-referenced Form 8-K and respond to your comment letter to Barry Brookstein dated January 29, 2013. The Registrant is in the process of signing its definitive long form agreement with Boylesports and requires additional time to summarize and add updated disclosures regarding this agreement.
We appreciate your courtesy in this matter.
Legal & Compliance, LLC
By: | /s/ Laura Anthony, Esq | |
Laura Anthony, Esq. |
330 CLEMATIS STREET, #217 ● WEST PALM BEACH, FLORIDA ● 33401 ● PHONE: 561-514-0936 ● FAX 561-514-0832