Cassidy & Associates
Attorneys at Law
9454 Wilshire Boulevard
Beverly Hills, California 90212
Email: CassidyLaw@aol.com
Telephone: 949/673-4510 Fax: 949/673-4525
July 13, 2015
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Attn: Larry Spirgel, Assistant Director
Washington, D.C. 20549
| RE: | First Rate Staffing Corporation |
Registration Statement on Form S-1
File No. 333-184910
Dear Mr. Spirgel:
Please find attached herewith a request for acceleration and supporting statement fromFirst Rate Staffing Corporation (the “Company”)with respect to the Registration Statement on Form S-1. The Company is requesting that the Registration Statement be declared effective on Friday, July 17, 2015 at 12:00 p.m. Eastern time.
Please promptly advise us if there are any issues or concerns regarding the effectiveness of the Registration Statement on Form S-1. If there are any other questions, please let us know the same at your earliest opportunity by contacting Lee Cassidy, Esq. at (949) 673-4510 or the undersigned at (310) 709-4338. We look forward to the Registration Statement being declared effective, and thank you for your professional courtesy and assistance in this matter.
| Sincerely, | |
| /s/ Anthony A. Patel | |
| Anthony A. Patel, Esq. | |
| Cassidy & Associates |
