| | | |
| | CARTER LEDYARD & MILBURN LLP | |
| | Counselors at Law | |
| | | |
| | | |
| Steven J. Glusband | 2 Wall Street | |
| Partner | New York, NY 10005-2072 | |
| o | o | 570 Lexington Avenue |
| Direct Dial: 212-238-8605 | Tel (212) 732-3200 | New York, NY 10022-6856 |
| E-mail: glusband@clm.com | Fax (212) 732-3232 | (212) 371-2720 |
March 5, 2013
VIA EDGAR
Mr. Larry Spirgel
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street N.E.
Washington D.C. 20549
| | Re: | Corporate Resource Services, Inc. |
| | Form 10-K for Fiscal Year Ended September 28, 2012 |
| | Form 10-QT for the three months ended December 28, 2012 |
Dear Mr. Spirgel:
In furtherance of my telephone conversation of this date with Mr. Robert Shapiro, Staff Accountant, I am able to confirm that our client, Corporate Resource Services, Inc., is seeking a 10 business day extension so that it may fully respond to the Staff’s comments contained in a letter addressed to Mr. Michael J. Golde, Chief Financial Officer of Corporate Resource Services, Inc., dated February 20, 2013.
Thank you again for your cooperation.
Very truly yours,
/s/Steven G. Glusband
Steven J. Glusband
SJG:var
cc: Michael J. Golde
