January 28, 2016
Mr. Mark P. Shuman
Branch Chief – Legal
Office of Information Technologies and Services
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
| Re: | AppSoft Technologies, Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-206764 |
Dear Mr. Shuman:
On behalf of AppSoft Technologies, Inc. (the “Company”), in accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 2:00 P.M. Eastern Time on Monday, February 1, 2016, or as soon thereafter as is practicable.
The Company acknowledges that:
| • | 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 this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| Sincerely, | |
| /s/ Brian Kupchik | |
| Brian Kupchik | |
| President and Chief Executive Officer |
| cc: | David Edgar | U.S. Securities and Exchange Commission |
| Kathleen Collins | U.S. Securities and Exchange Commission | |
| Gabriel Eckstein | U.S. Securities and Exchange Commission | |
| Barbara C. Jacobs | U.S. Securities and Exchange Commission | |
| William P. Ruffa, Esq. | Ruffa & Ruffa, P.C. |
