Winston & Strawn LLP
35 West Wacker Drive
Chicago, Illinois 60601
February 19, 2013
VIA EDGAR
Larry Spirgel
Assistant Director
Division of Corporation Finance
US Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-6010
| Re: | Command Security Corporation |
Form 10-K for the Year Ended March 31, 2012
Filed June 28, 2012
File No. 001-33525
Dear Mr. Spirgel:
As discussed with Robert Shapiro on February 15, 2013, Command Security Corporation (the “Company”) has requested an extension of ten additional business days to respond to the comments contained in your letter dated February 13, 2013 (the “Comment Letter”) related to the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2012 due to the very recent move of the Company’s corporate headquarters from Lagrangeville, New York to Herndon, Virginia. Given this transition, the Company requests the additional time so that it may provide a substantive response to the Comment Letter, which will be submitted by March 14, 2013.
Please do not hesitate to contact me by telephone at (312) 558-6061 or via email at alim@winston.com with any questions or comments regarding this correspondence.
| Very truly yours, | |||
| /s/ Arlene K. Lim | |||
| Arlene K. Lim |
| cc: | Craig Coy |
N. Paul Brost
Barry Regenstein