| MANDELBAUM SALSBURG P.C. | ||
Vincent J. McGill Partner | 1270 Avenue of the Americas, 18th floor New York, New York 10020 | Direct Dial: (516) 220-6569 E-mail: vmcgill@lawfirm.ms
|
January 23, 2018
Mr. Larry Spirgel, Assistant Director.
Office of Telecommunications
Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549
| Re: | Mercari Communications Group, Ltd. | |
Current Report on Form 8-K Filed December 14, 2017 | ||
| File No. 000-17284 |
Dear Mr. Spirgel:
We are in receipt of the staff’s letter of comment dated January 10, 2018, and are in the process of gathering financial and other information from the registered independent public accountant and other representatives of our client, Mercari Communications Group, Ltd. (the “Company”), in order to respond to the staff’s comments. We expect to file an amendment in response to the staff’s comments by the end of January.
If you have any comments or questions contact me, or in my absence, Mark Orenstein at (516) 491-6471 or by e-mail at morenstein@lawfirm.ms.
| Very truly, | |
| /s/ Vincent J. McGill |
| cc: | Kathleen Krebs, Esq |
| Gregory Dundas, Esq. | |
| Terry French | |
| Inessa Kessman |
