February 15, 2013
VIA EDGAR
United States Securities
and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: William H. Thompson
Accounting Branch Chief
Re: Soupman, Inc. (the “Company”)
Form 10-K for Fiscal Year Ended August 31, 2012
Filed December 14, 2012
Form 10-Q for Fiscal Quarter Ended November 30, 2012
File No. 0-53943
Dear Mr. Thompson:
As requested by the Staff in our conversation yesterday, the Company is, by this letter, requesting additional time to respond to the comments set forth in the Commission’s letter, dated February 4, 2013 (the “Letter”). A number of the issues raised in the Letter require ascertaining relatively involved information from several of our prior auditors, and as such, the additional time is necessary.
As discussed with the staff, the Company will file its response on or prior to March 5, 2013.
Thank you.
Sincerely, /s/ Robert N. Bertrand Robert N. Bertrand President & CFO |
cc: Yolanda Guobadia
1110 South Avenue – Staten Island, NY 10314 - Telephone: (212) 768-SOUP Fax: (212) 768-7055