Cassidy & Associates
Attorneys at Law
9454 Wilshire Boulevard
Beverly Hills, California 90212
Email: CassidyLaw@aol.com
Telephone: 202/387-5400 Fax: 949/673-4525
January 24, 2013
Jessica Plowgian, Attorney-Advisor
Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
| RE: | Form 8-K forFirst Rate Staffing Corporation |
| FiledNovember 13, 2012 |
File No. 000-54427
Dear Ms. Plowgian:
I am writing on behalf of First Rate Staffing Corporation(the “Company”).
Per our conversation earlier today, I am writing to confirm that the Company is in receipt of your recent letter dated January 11, 2013 with respect to the above-referenced filing. The Company is working diligently to address the outstanding comments regarding the Form 8-K (and also the Form S-1 that was concurrently filed in November 2012). The Company will file the responses to the outstanding comments and an updated Form 8-K/A and Form S-1/A next week, and by no later than Friday, February 1, 2013. This letter confirms our brief discussion of earlier today as well as the Company’s intent to duly respond to all outstanding comments by the end of next week.
For any questions or concerns in the interim, please do not hesitate to contact Lee Cassidy, Esq. at (202) 387-5400 or me at (310) 709-4338. In addition, we request that electronic copies of any comment letters or other correspondence from the Commission to the Company be forwarded to Lee Cassidy and me atlwcassidy@aol.com andtony@tonypatel.com, respectively.
Sincerely,
/s/ Anthony A. Patel
Anthony A. Patel, Esq.
Cassidy & Associates
