April 22, 2010
Larry Spirgel
Securities and Exchange Commission
Re: Singular Chef, Inc.
Registration Statement on Form S-1
Filed on April 9, 2010
File No. 333-161240
Re: Letter dated April 15, 2010
Thank you for your comments and assistance on our filing, as per your additional suggestions please find an outline of the amendments made to the above referred Document.
Description of our Services
We have revised our registration statement, including this section, to delete any reference to 5 subscribers per day.
Statement of Cash Flows
We have revised the statement of cash flows for the fiscal year to present the proceeds from the subscription receivable in the period it was received in accordance with your recommendation. In addition, we have deleted the line items, “Proceeds from sale of common stock” and “Subscription Receivable”.
Sincerely,
/s/ Sylvain Petrari
Sylvain Petrari
President
'(775) 321-8247
www.singularchef.com
Nevada
