OSL HOLDINGS INC.
81 BIG OAK ROAD, SUITE 116
YARDLEY, PA 19067
August 4, 2015
VIA ELECTRONIC MAIL
Larry Spirgel
Assistant Director
United States Securities and Exchange Commission
Washington, D.C. 20549
| Re: | OSL Holdings Inc. | |
| Information Statement on Schedule 14C | ||
| Filed July 23, 2015 | ||
| File No. 001-32658 |
Dear Mr. Spirgel:
By letter dated July 30, 2015, the staff (the “Staff,” “you” or “your”) of the U.S. Securities & Exchange Commission (the “Commission”) provided OSL Holdings Inc.(the “Company,” “we,” “us” or “our”) with its comments to the Company’s Information Statement on Schedule 14C filed July 23, 2015. We are in receipt of your letter and set forth below are the Company’s responses to the Staff’s comments. For your convenience, the comments are listed below, followed by the Company’s responses.
General
| 1. | Please prominently disclose that the company has already acted by written consent twice in the past nine months to increase the number of authorized shares. Further, please expand your disclosure to discuss in greater detail that the company has increased the number of shares issued and outstanding from 375 million to over 1 billion since December 2014. |
RESPONSE:We have revised our disclosure accordingly.
The Company acknowledges that
| ● | 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. |
Thank you for your assistance in reviewing this filing.
| Sincerely, | |
| /s/ Robert H. Rothenberg | |
| Robert H. Rothenberg | |
| Chief Executive Officer | |
| OSL Holdings Inc. |
