OSL Holdings Inc.
60 Dutch Hill Road, Suite 15
Orangeburg, NY 10962
May 8, 2012
Justin Dobbie
Legal Branch Chief, U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | OSL Holdings Inc. Amendment No. 2 to Form 8-K Filed March 19, 2012 File No. 001-32658 |
Dear Mr. Dobbie:
We are in receipt of your letter dated April 10, 2012 to Mr. Eli Feder, our Chief Executive Officer, in regard to the above-referenced Amendment No. 2 to Current Report on Form 8-K (the “Comment Letter”). We are in the process of responding to the comments of the staff of the Division of Corporation Finance contained in the Comment Letter. However, we are unable to provide a complete response on or before May 8, 2012 (the “Due Date”). Please accept this correspondence as our request for an extension of the Due Date to May 22, 2012.
Thank you for your attention to this matter.
Sincerely,
OSL Holdings, Inc.
/s/ Eli Feder
Eli Feder
Chief Executive Officer
