Cassidy & Associates
Attorneys at Law
9454 Wilshire Boulevard
Beverly Hills, California 90212
Email: CassidyLaw@aol.com
Telephone: 949/673-4510 Fax: 949/673-4525
June 8, 2015
Justin Kisner, Attorney-Advisor
Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
| RE: | First Rate Staffing Corporation |
Form 10-K for Fiscal Year Ended December 31, 2014
Filed March 31, 2015
File No. 0-54427
Dear Mr. Kisner:
I am writing on behalf of First Rate Staffing Corporation(the “Company”). The Company is still diligently working to address your recent comment letter dated May 15, 2015 with respect to the above-referenced filings. However, we need additional time to respond. Unless we hear otherwise from you, we will assume that the extension requested herein has been granted by the Staff.
At this time, we are writing to update and inform you that the Company requests up until the date of June 12, 2015 in order to fully respond to the outstanding comments. The Company expects to be able to submit its responses and the amended documents (Form 10-K/A) on or prior to June 12, 2015. In the event that there are any further delays or issues, we will attempt to advise you by that time if there is any reason why the Company cannot amend the documents and submit its responses by 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 at lwcassidy@aol.com and tony@tonypatel.com, respectively.
| Sincerely, | |
| /s/ Anthony A. Patel | |
| Anthony A. Patel, Esq. | |
| Cassidy & Associates |
