1913 South Florida Avenue
Lakeland, Florida 33803
1 (888) 376-7891
July 12, 2012
Mr. Larry Spirgel, Assistant Director
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington D.C., 20549
Re:
Court Document Services, Inc.
Request for Effectiveness
File No. 333-181276
Dear Mr. Spirgel:
We hereby request effectiveness ofCourt Document Services, Inc.’Sregistration statement on SEC Form S-1, as amended. By requesting accelerated effectiveness, we are aware of our responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the securities specified in the Registration Statement and the following:
·
Should the Commission or the staff, acting pursuant to delegated authority, declare the filing 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 filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; 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.
We are requesting an effective date and time ofJuly 17, 2012 at 4:00 p.m. This date and time has been selected to allow for adequate review of our request by the S.E.C.
Should you have any questions please do not hesitate to call me at (888) 376-7891 or my cellular at (727) 415-4121.
Sincerely,
/s/Michael J. Daniels
Michael J. Daniels
President