January 7, 2013
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Jacqueline Kaufman
| Re: | Crumbs Bake Shop, Inc. | |
| Registration Statement on Form S-3 (File 333-184837) | ||
| Request for Acceleration of Effective Date |
Ladies and Gentlemen:
Crumbs Bake Shop, Inc. (the “Company”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form S-3, as amended, to 4:00 p.m. on January 9, 2013, or as soon thereafter as is practicable. Any changes to the schedule for the effectiveness may be communicated through the Company’s counsel, Andrew Bulgin, Esquire, of Gordon Feinblatt LLC, The Garrett Building, 233 East Redwood Street, Baltimore, Maryland 21202-3332, at (410) 576-4280 (voice), (410) 576-4196 (facsimile), or abulgin@gfrlaw.com (e-mail).
The Company hereby acknowledges that:
| · | should the Commission or 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 disclosures 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. |
| Crumbs Bake Shop, Inc. | ||
| By: | /s/ Julian R. Geiger | |
| Julian R. Geiger | ||
| President and Chief Executive Officer | ||