March 9, 2011
VIA EDGAR FILING
United States Securities and Exchange Commission
Division of Corporate Finance
Washington, D.C. 20549
Attn: Mark P. Shuman, Branch Chief-Legal
Re: | Teaching Time, Inc. |
Post Effective Amendment
No. 2 on Form S-1
Filed March 8, 2011
File No. 333-164968
Dear Mr. Shuman:
As President and Chief Executive Officer of Teaching Time, Inc., a Nevada corporation (the “Company”), I am submitting this letter in response to the comment letter, dated March 7, 2011, from the Securities and Exchange Commission (the “Commission”) addressed to the Company.
On behalf of the Company, I acknowledge that:
· | The Company is responsible for the adequacy and accuracy of the disclosures in its filings with the Commission; |
· | Staff comments or changes to disclosure in response to staff comments 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. |
If you have any questions or comments with respect to the foregoing, please contact the undersigned at 212-409-2410.
Very truly yours,
/s/Paul Vassilakos
Paul Vassilakos,
President and Chief Executive Officer