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 13, 2014
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Attn: Paul Fischer, Attorney-Advisor
Washington, D.C. 20549
RE: | First Rate Staffing Corporation | |
Registration Statement on Form S-1 | ||
Pre-Effective Amendment No. 2 | ||
File No. 333-184910 |
Dear Mr. Fischer:
Please find attached for filing with the Securities and Exchange Commission (the “Commission”) a second pre-effective amendment to the Form S-1 for First Rate Staffing Corporation (the “Company”). As discussed, the Company has filed a request for acceleration of the effective date of the Form S-1, and we request that the Form S-1 be declared effective tomorrow afternoon (on February 14, 2014).
Per our discussion earlier today, the Company has entered into an agreement to acquire certain assets. The Company is concurrently filing a Form 8-K in respect of such transaction. In addition, as discussed, we have inserted disclosure into the Form S-1 to present the same information contained in the Form 8-K within the body of the Form S-1 prior to the latter document being declared effective.
If you have any questions or concerns, please do not hesitate to contact Lee W. Cassidy at (202) 387-5400 or the undersigned at (310) 709-4338. In addition, we request in the future that electronic copies of any comment letters or other correspondence from the Commission sent to the Company also be simultaneously copied to both lwcassidy@aol.com and tony@tonypatel.com.
Sincerely,
/s/ Anthony A. Patel | ||
Anthony A. Patel, Esq. | ||
Cassidy & Associates |