February 12, 2018
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:
Pursuant to Rule 460 and Rule 461 under the Securities Act of 1933, as amended, Giggles N’ Hugs Inc., a Nevada corporation (the “Company”), 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.
The Company acknowledges that:
| ● | should the Securities and Exchange Commission (“Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; | |
| ● | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and | |
| ● | the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours,
GIGGLES N’ HUGS INC.,
a Nevada corporation
/s/ Joey Parsi | ||
| By: | Joey Parsi | |
| Its: | President and Chairman |
