Cassidy & Associates
Attorneys at Law
9454 Wilshire Boulevard
Beverly Hills, California 90212
Email: CassidyLaw@aol.com
| Telephone: 202/387-5400 | Fax: 949/673-4525 |
May 1, 2014
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Attn: Justin Kisner
Washington, D.C. 20549
| RE: | First Rate Staffing Corporation |
Amendment No. 8 to Form S-1
Filed April 30, 2014
File No. 333-184910
Dear Mr. Kisner:
Per our conversation this morning, we are writing to confirm that the request for acceleration of the effective date of the above-referenced Form S-1 is hereby withdrawn, effective immediately, as further discussions are pending with the Staff regarding the S-1.
We look forward to discussing this matter with you at your earliest convenience.
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 | ||
