Capstone Financial Group, Inc.
8600 Transit Road
East Amherst, NY 14051
November 16, 2015
Securities and Exchange Commission
Division of Corporation Finance
Washington, DC 20549
Attn: William Schroeder
Michael C. Volley
Re: Capstone Financial Group, Inc.
Comment Letter for Form 10-K (12-31-2014) and Form 10-Q (6-30-2015)
FileNo. 000-54905
Gentlemen:
We have received, and we thank you for, the Staff’s follow-on comment letter dated October 28, 2015. We request an extension of time in which to respond to the follow-on comment letter, in view of Capstone’s need to devote its resources to filing its third-quarter Form 10-Q. Capstone should be able to reply to the follow-on comment letter on or before Tuesday, November 24, 2015.
If you have any questions or if we can be assistance in your review, please contact me or our counsel, who is Hayden Trubitt of Stradling Yocca Carlson & Rauth, P.C. (htrubitt@sycr.com; (858) 926-3006).
Sincerely,
/s/Halford W. Johnson
Halford W. Johnson
Chief Financial Officer
cc: Hayden Trubitt, Esq.
Michael K. Green