Stoecklein Law Group, LLP
Practice Limited to Federal Securities
| Columbia Center | Telephone: (619) 704-1310 |
| 401 West A Street | Facsimile: (619) 704-1325 |
| Suite 1150 | email: djs@slgseclaw.com |
| San Diego, California 92101 | web: www.slgseclaw.com |
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April 19, 2012
John Dana Brown
Staff Attorney
Securities and Exchange Commission
100 F. St. NE
Washington, D.C. 20549
Re: Giggles N Hugs, Inc.
Amendment No. 1 to Form 8-K
Filed January 9, 2012
Form 10-Q for Quarterly Period Ended September 30, 2011
Filed November 14, 2011
File No. 000-53948
Dear Mr. Brown,
Due to time constraints we are requesting until April 27, 2012 to respond to your comment letter dated February 3, 2012 and amend and file the Company’s Form 8-K/A No. 1 (filed January 9, 2012) and Form 10-Q (for period ended September 30, 2011), referenced above.
Feel free to contact me if you have any questions regarding this request.
Sincerely,
/S/ Donald J. Stoecklein
Donald J. Stoecklein
cc: Giggles N Hugs, Inc.
