First Rate Staffing Corporation
2775 West Thomas Road
Suite 107
Phoenix, Arizona 85018
(602) 442-5277
July 13, 2015
Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
| RE: | First Rate Staffing Corporation |
Registration Statement on Form S-1
File No. 333-184910
To the Securities and Exchange Commission:
First Rate Staffing Corporation (the “Company”) has filed with the Securities and Exchange Commission (the “Commission”) a Registration Statement on Form S-1 (File No. 333-184910).
In regard to the Registration Statement, the Company and its management hereby confirm, as of the date first set forth above, the following:
There are no material adverse trends in terms of the Company’s business, financial conditions or results of operations since the end of the second quarter of the fiscal year 2015.
| Sincerely, | |
| FIRST RATE STAFFING CORPORATION | |
| /s/ Cliff Blake | |
| Cliff Blake | |
| Chief Executive Officer |
