Mail Stop 0407

September 20, 2004

Mr. Ron Heineman
Chief Executive Officer
Resolve Staffing, Inc.
105 North Falkenburg Road, Suite B
Tampa, FL  33619

	RE:	Resolve Staffing, Inc.
		Form 8-K filed August 25, 2004
		File No.  0-29485

Dear Mr. Heineman:

      We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your documents in
response to these comments.  If you disagree, we will consider
your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with
supplemental information so we may better understand your
disclosure.
After reviewing this information, we may or may not raise
additional
comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.

1. Revise to provide the information required by Item
304(a)(1)(iv)(B) of Regulation    S-B, regarding the reportable
event
that the former accountant advised the company of during the two
most
recent fiscal years and subsequent interim period through the date
of
termination.  We concur with Aidman, Piser & Company, P.A.`s
assertion in Exhibit 16.1 that this matter constitutes a
"reportable
event" within the meaning of Regulation S-B.

2. When you engage a new accountant, please report the engagement
in
a new Form 8-K and comply with the requirements of Regulation S-B
Item 304 (a)(2).  In making any disclosures about consultations
with
your new accountants, please ensure you disclose any consultations
up
through the date of engagement.

3. To the extent that you make changes to the Form 8-K to comply
with
our comments, please obtain and file an updated Exhibit 16 letter
from the former accountants stating whether the accountant agrees
with the statements made in your revised Form 8-K.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require.
Since the company and its management are in possession of all
facts
relating to a company`s disclosure, they are responsible for the
accuracy and adequacy of the disclosures they have made.

	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that

* the company is responsible for the adequacy and accuracy of the
disclosure in the filings;
* staff comments or changes to disclosure in response to staff
comments in the filings reviewed by the staff do not foreclose the
Commission from taking any action with respect to the filing; and
* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.

      Please file your supplemental response and amendment via
EDGAR
in response to these comments within 5 business days of the date
of
this letter.  Please note that if you require longer than 5
business
days to respond, you should contact the staff immediately to
request
additional time.  Any questions regarding these comments may be
directed to Kathleen Kerrigan, Staff Accountant, at (202) 942-
1944.

							Sincerely,


							Kathleen Kerrigan
							Staff Accountant
Mr. Ron Heineman
Resolve Staffing, Inc.
September 20, 2004
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