United States Securities and Exchange Commission
Division of Corporation Finance
Attn: William H. Thompson, Accounting Branch Chief
Attn: Robyn Manuel, Staff Accountant
100 F Street, NE
Washington, D.C. 20549
Office:202-551-3344
manuelr@sec.gov
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Re: |
| Calpian, Inc. Form 10-K for Fiscal Year Ended December 31, 2013 Filed March 31, 2014 Form 10-K/A for Fiscal Year Ended December 31, 2013 Filed March 31, 2014 Form 10-K Transition Report for Fiscal Year Ended March 31, 2014 Filed August 11, 2014 Form 8-K Filed March 7, 2014 File No. 0-53997
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Ladies and Gentlemen:
Calpian, Inc. (the “Company”) is in receipt the comments of the Staff (the “Staff”) as set forth in its letter dated November 3, 2014 (the “Comment Letter”) relating to the above referenced files. In order to respond to the Comment Letter, the Company intends to address the Staff’s comments by filing a correspondence and a proposed amendment to the Form 10-K Transition Report for Fiscal Year Ended March 31, 2014 by January 9, 2015.
Please do not hesitate to contact the undersigned at 214-213-4970 if you have any questions or comments. Thank you.
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Very truly yours, |
/s/ Scott Arey |
Scott Arey |
Cc: Darrin M. Ocasio, Esq.
Sichenzia Ross Friedman Ference LLP
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