Richard H. Kreger
RHK Capital
Advisory Group Equity Services, Ltd.
276 Post Road West
Westport, CT 06880
February 12, 2019
VIA EDGAR CORRESPONDENCE
John Dana Brown
Sonia Bednarowski
Office of Transportation and Leisure
United States Securities Exchange Commission
Washington D.C. 20549
| Re: | Giggles N’ Hugs Inc. |
| Registration Statement on Form S-1 | |
| Filed September 1, 2017 and amended January 9, 2018, February 6, 2018 and February 8, 2018 | |
| File No. 333-220302 |
Dear Mr. Brown and Ms. Bednarowski:
At your request, Advisory Group Equity Services, Ltd dba RHK Capital, as Maker-Dealer in the offering to which the above referenced Registration Statement refers, hereby requests that the effective date of the above referenced Registration Statement be accelerated so that it will become effective at 5:00 p.m., Eastern time, on Monday, February 12, 2018, or as soon thereafter as practicable.
Advisory Group Equity Services, Ltd dba RHK Capital acknowledges and confirms that it has not delivered any preliminary prospectus to its register representatives nor its clients nor shareholders of Giggles N’ Hugs. Advisory Group Equity Services, Ltd dba RHK Capital shall comply with rule 15c2-8 prospectus delivery requirements.
Regards,
| Advisory Group Equity Services, Ltd dba RHK Capital | |
| /s/ Richard H. Kreger | |
| Richard H. Kreger, Managing Director |
