January 31, 2014
| Securities and Exchange Commission |
| Washington, D.C. |
| Re: | eCareer Holdings, Inc. |
| Item 4.01 Form 8-K | |
| Filed January 21, 2014 | |
| File No. 000-55116 |
| Dear Sir/Madam: |
| The following is filed in connection with the Commission’s comment letter dated January 22, 2014 |
1. With respect to comment No. 1: The Company has amended its Form 8-K and specifically states that De Meo Young McGrath, P.A. CPAs (“DYM”) has resigned as the Company’s independent registered public accounting firm as a result of the merger with Goldstein Schechter Koch, P.A.
2. With respect to comment No. 2: The Company has expanded its disclosure to state that DYM’S audit report contained an explanatory paragraph with respect to the Company’s ability to continue as a going concern.
3. With respect to Comment No. 3: The Company has attached an updated Exhibit 16.2 letter from Goldstein Schechter Koch, P.A. confirming that the audit firm is in agreement with the Company’s revised disclosure.
| The undersigned, on behalf of eCareer Holdings, Inc. 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 filings; 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. |
Sincerely,
/s/ Tim Kardok
Tim Kardok, President
eCareer Holdings, Inc.
2300 Glades Road, Suite 302e • Boca Raton, Florida 33431 • 561-613-6161 office • 877-880-4400 toll free • 561-613-6166 faxwww.eCareer.com