Textmunication Holdings, Inc.
1940 Contra Costa Boulevard
Pleasent Hill, CA, USA 94523
Via EDGAR
September 17, 2014
THE UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549
| Attn: | Maryse Mills-Apenteng, Special Counsel |
| Re: | Textmunication Holdings, Inc. Amendment No. 2 to Registration Statement on Form S-1 Filed August 12, 2014 File No. 333-196598 |
Dear Mr. Mills-Apenteng:
In connection with the Company’s response to the United States Securities and Exchange Commission’s (the “Commission”) oral comments dated September 3, 2014 by Maryse Mills-Apenteng, Special Counsel of the Commission’s Division of Corporate Finance, this correspondence shall serve as acknowledgment by the Company of the following:
| § | 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 staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| Textmunication Holdings, Inc. | ||
| By: | /s/ Wais Asefi | |
| Wais Asefi | ||
| Chief Executive Officer | ||
