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”) its Registration Statement on Form S-1 (File No. 333-184910). The Company requests the qualification to be effective as of 12:00 p.m. Eastern time on Friday, July 17, 2015.
In regard to the Registration Statement, the Company and its management acknowledge that:
Should the Commission or its staff, acting pursuant to its delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the filing;
The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
| Sincerely, | |
| FIRST RATE STAFFING CORPORATION | |
| /s/ Cliff Blake | |
| Cliff Blake | |
| Chief Executive Officer |
