Ruskin Moscou Faltischek P.C.
1425 RXR Plaza
Uniondale, NY 11556
(516) 663-6600
January 27, 2012
VIA EDGAR
United States Securities and
Exchange Commission
Washington, D.C. 20549
Attn: Mr. Ryan Rohn
Re: Premier Alliance Group, Inc.
Form 8-K, Item 4.02
Filed January 20, 2012
File No. 000-50502
Dear Mr. Rohn:
This letter is in response to the SEC comment letter of January 27, 2012 regarding the above-referenced Form 8-K.
Form 8-K, Item 4.02
| 1. | Please revise your filing to indicate the date of the conclusion regarding the non-reliance of the financial statements. Refer to Item 4.02(a)(1) of Form 8-K. |
The Company acknowledges and agrees with the Staff’s comments. An amended Form 8-K has been filed with the Commission as of January 27, 2012 to add the date the conclusion regarding the non-reliance was reached.
The Company would also like to confirm the following to the Commission
| · | The Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| · | Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| · | 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. |
Please advise if you have any questions or comments concerning the foregoing.
Sincerely,
/s/
STUART M. SIEGER For the Firm