Quadrant 4 System Corporation
1501 E. Woodfield Road, Suite 205, S
Schaumburg, Illinois 60173
January 7, 2016
VIA EDGAR
Larry Spirgel, Assistant Director
AD Office 11- Telecommunications
Division of Corporation Finance
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
| Re: | Quadrant 4 System Corporation |
| | Form 10-K for Fiscal Year Ended December 31, 2014 |
| | Filed August 21, 2015 |
| | File No. 033-42498 |
Dear Mr. Spirgel:
Quadrant 4 System Corporation (the “Company”) is in receipt of your comment letter dated December 22, 2015 regarding the above referenced filing. You requested that we respond to your letter within ten business days, that is, by today, January 7, 2016 (note, we have excluded December 25, 2015 and January 1, 2016 from this count since they are Federal holidays on which your agency is closed). We spoke with Staff Accountant, Jamie Kessel today to request an extension until the end of January such that we will submit our response no later than January 29, 2016. Ms. Kessel confirmed that this extension was approved.
Sincerely,
Quadrant 4 System Corporation
| By: | /s/ Dhru Desai | |
| Name: Dhru Desai | |
| Title: Chief Financial Officer | |
