legal & compliance, llc
| laura aNTHONy, esquire | |
| STUART REED, ESQUIRE | WWW.LEGALANDCOMPLIANCE.COM |
| OF COUNSEL | HTTP://WWW.SECURITIES-LAW-BLOG.COM |
| DIRECT E-MAIL: LANTHONY@LEGALANDCOMPLIANCE.COM |
November 30, 2012
VIA ELECTRONIC EDGAR FILING
Raj Rajan, Senior Staff Accountant
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
| Re: | Jameson Stanford Resources Corporation | |
| Form 8-K | ||
| Filed November 28, 2012 | ||
| File No. 000-54405 |
Dear Mr. Raj:
We have electronically filed herewith on behalf of Jameson Stanford Resources Corporation (the “Registrant”) Amendment No. 2 to the above-referenced Form 8-K. This Amendment No. 2 is marked with <R> tags to show changes made from the previous filings. In addition, we have included a narrative response herein keyed to your comments set forth in your comment letter to Michael Stanford dated November 28, 2012. We trust you shall deem this Amendment No. 2 and the contents of this transmittal letter responsive to your comment letter.
Item 4.01 – Changes in Registrant’s Certifying Accountant, page 31
We have made the requested changes to the Amendment No. 2 for each of your 3 comments.
Item 4.01 – Changes in Registrant’s Certifying Accountant
We have amended the Form 8-K to include Item 4.01 as follows:
Furthermore, we acknowledge the following:
| ● | the company is responsible for the adequacy and accuracy of the disclosure in the filings; |
| ● | staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing; and |
| ● | the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Sincerely,
Legal & Compliance, LLC
| By: | /s/Laura Anthony, Esq. | |
| Laura Anthony, Esq. | ||
| Jameson Stanford Resources Corp. | ||
| By: | /s/ Michael Stanford, CEO | |
| Michael Stanford, CEO | ||
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