Cassidy & Associates
Attorneys at Law
9454 Wilshire Boulevard
Beverly Hills, California 90212
Email: CassidyLaw@aol.com
Telephone: 202/387-5400 Fax: 949/673-4525
June 25, 2013
Justin Kisner, Attorney-Advisor
Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
| Re: | First Rate Staffing Corporation |
Form 8-K
Form 10-K (for the year ended December 31, 2012)
Filed May 29, 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 letter dated June 7, 2013 with respect to the above-referenced filings. The Company is working diligently to address the outstanding comments regarding the Forms 8-K and 10-K.
Per our discussion earlier today, the Company appreciates an extension of the time to respond to comments to the end of Thursday, June 27, 2013. The Company does plan to file the amended documents and responses to comments at that time.
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
