Smack Sportswear
A Nevada Corporation
______________________________________________________________________________
1765 Oak Street Torrance, CA 90501· Telephone:(310) 787-1222
February 7, 2013
via EDGAR
Mr. John Reynolds
Assistant Director
Division of Corporation Finance
United States Securities and Exchange Commission
100 F. Street, N.E.
Washington, DC 20549
Re: Smack Sportswear Form 8-K
Filed December 6, 2012
File No. 000-53049
Dear Mr. Reynolds:
Due to an oversight on our part, we overlooked your January 14, 2013 common letter in connection with your review of our Form 8-K filed on December 6, 2012 with the U.S. Securities & Exchange Commission. . Based on the length of this comment letter, we want to give this comment letter careful consideration, and we shall need a short extension to respond.
Our corporate attorneys and accounting team have just started the response process. We shall make this comment letter a priority and respond in a timely manner. Thank you for your understanding.
If you have any questions, please call me.
Sincerely yours,
/s/ Charles A. Lesser
Charles A. Lesser
Principal Financial Officer
cc: Shaz Niazi, Esq.