Cassidy & Associates
Attorneys at Law
9454 Wilshire Boulevard
Beverly Hills, California 90212
Email: CassidyLaw@aol.com
| Telephone: 202/387-5400 | Fax: 949/673-4525 |
February 21, 2013
Justin Kisner, Attorney-Advisor
Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
| RE: | First Rate Staffing Corporation |
| Amendment No. 1 to Form S-1 | |
| Filed February 1, 2013 | |
| File No. 333-184910 | |
| First Rate Staffing Corporation | |
| Amendment No. 1 to Form 8-K | |
| Filed February 1, 2013 | |
| File No. 000-54427 |
Dear Mr. Kisner:
I am writing on behalf of First Rate Staffing Corporation(the “Company”). The Company is in receipt of your recent comment letters dated February 11, 2013 with respect to the above-referenced filings. The Company is working diligently to address the outstanding comments regarding the Form S-1/A and Form 8-K/A that were concurrently filed on February 1, 2013.
Due to the Company’s need to complete preparation of financial statements for the period ended December 31, 2012 and the related audit, the Company does not plan on being able to file the updated financial statements and full responses until approximately April 1, 2013. However, the Company will attempt to address non-financial and non-accounting comments by filing amended versions of Form S-1/A and Form 8-K/A and comment responses prior to such time, most probably by the middle of March 2013.
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 at lwcassidy@aol.com and tony@tonypatel.com, respectively.
| Sincerely, | ||
| /s/ Anthony A. Patel | ||
| Anthony A. Patel, Esq. Cassidy & Associates |
