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
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:
First Rate Staffing Corporation (the “Company”) hereby requests acceleration of the effectiveness of 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.
Accompanying this letter is a letter of even date from the Company acknowledging certain matters regarding the role of the Securities and Exchange Commission in declaring this Registration Statement effective.
| Sincerely, | |
| FIRST RATE STAFFING CORPORATION | |
| /s/ Cliff Blake | |
| Cliff Blake | |
| Chief Executive Officer |
