Business Outsourcing Services, Inc.
1001 SW 5th Avenue, Suite 1100
Portland, Oregon 97204
Tel: 503-206-0935
February 4, 2011
VIA EDGAR - Correspondence
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Morgan Youngwood
Re: Business Outsourcing Services, Inc.
Form 10-Q for the Quarterly Period Ended February 28, 2010
Filed November 10, 2010
Form 10-Q for the Quarterly Period Ended May 31, 2010
Filed November 10, 2010
Form 10-Q for the Quarterly Period Ended August 31, 2010
Filed October 20, 2010
File No. 333-158386
Dear Mr. Youngwood:
Please find electronically transmitted herewith changes to Business
Outsourcing Services, Inc.'s (the "Company") Form 10-Q for the Quarterly Period
Ended February 29, 2010, filed on November 10, 2010, Form 10-Q for the Quarterly
Period Ended May 31, 2010, filed on November 10, 2010 and Form 10-Q for the
Quarterly Period Ended August 31, 2011 filed on October 20, 2010, which include
the disclosure requested in your comment letter dated December 7, 2010.
In addition, the Company hereby acknowledges the following:
* The Company is responsible for the adequacy and accuracy of the
disclosure in its filings;
* Staff comments or changes to disclosure in response to staff comments
do not foreclose the Securities and Exchange Commission from taking
any action with respect to the filings; and
* The Company may not assert staff comments in any proceeding initiated
by the Securities and Exchange Commission or any person under the
federal securities laws of the United States.
We trust that this reply, along with the amended Form 10-Q's, have
addressed all your concerns. Should you have any questions, please do not
hesitate to contact us. Thank you.
Very truly yours,
Business Outsourcing Services, Inc.
By: /s/ Guilbert Cuison
--------------------------------
Name: Guilbert Cuison
Title: President