Cassidy & Associates
Attorneys at Law
9454 Wilshire Boulevard
Beverly Hills, California 90212
Email: CassidyLaw@aol.com
Telephone: 202/387-5400 Fax: 949/673-4525
July 19, 2013
Kathleen Krebs, Special Counsel
Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
| RE: | First Rate Staffing Corporation |
| Form 8-K/A |
Filed June 27, 2013
Form 10-K/A (for the year ended December 31, 2012)
Filed June 28, 2013
File No. 000-54427
Dear Ms. Krebs:
I am writing on behalf of First Rate Staffing Corporation(the “Company”). The Company is in receipt of your recent comment letters dated July 5, 2013 with respect to the above-referenced filings. The Company is working diligently to address the outstanding comments regarding the Form 8-K/A and the Form 10-K/A that were filed in late June 2013.
Per the instructions in your comment letter, we are writing today to inform you that the Company plans to submit its responses and the amended documents (Forms 8-K/A and 10-K/A, respectively) on or prior to Tuesday, July 23, 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 |
