-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, J3aVWjsyNXeL9jMeo7wE9JBLhyNuWgP7BwWN5KadcfDjBSTEqXiK7/sIai9XdTFC LRIq2iQT5QJ+TwuQINgMTQ== 0001072613-06-002445.txt : 20070618 0001072613-06-002445.hdr.sgml : 20070618 20061128160541 ACCESSION NUMBER: 0001072613-06-002445 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061128 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ARKADOS GROUP, INC. CENTRAL INDEX KEY: 0001095130 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 223586087 STATE OF INCORPORATION: DE FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 220 OLD NEW BRUNSWICK ROAD STREET 2: SUITE 202 CITY: PISCATAWAY STATE: NJ ZIP: 08854 BUSINESS PHONE: 732-465-9300 MAIL ADDRESS: STREET 1: 220 OLD NEW BRUNSWICK ROAD STREET 2: SUITE 202 CITY: PISCATAWAY STATE: NJ ZIP: 08854 FORMER COMPANY: FORMER CONFORMED NAME: CDKNET COM INC DATE OF NAME CHANGE: 19990916 CORRESP 1 filename1.htm WWW.EXFILE.COM, INC. -- 14758D -- ARKADOS GROUP, INC. -- CORRESPONDENCE FILING
SOMMER & SCHNEIDER LLP
595 STEWART AVENUE, SUITE 710
GARDEN CITY, NEW YORK 11530
¾¾¾¾¾¾
Herbert H. Sommer
Joel C. Schneider 
Telephone (516) 228-8181
Facsimile (516) 228-8211
   
   
  November 9, 2006 

FACSIMILE
(202) 772-9210

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
 

 
  Attn:  Mr. Robert Telewicz, Senior Staff Accountant 
   
Ms. Yolanda Crittendon, Staff Accountant
     
  Re:  Arkados Group, Inc. 
   
Form 10-KSB for Fiscal Year Ended December 31, 2005 
    Staff Comment Letter dated October 31, 2006 
     
 
Dear Ms. Crittenden and Mr. Telewicz:

We represent the above company, and on their behalf, request a one week extension of the time to reply to the above comment letter until November 17, 2006.

If possible, please call or e-mail me at HSommer@ssllplaw.net to confirm this extension. Thank you for your attention in this matter.
 
    Very truly yours, 
   
 
 		  
 		  
 
    /s/ Herbert H. Sommer
 
Herbert H. Sommer
   

HHS/mr
cc: Oleg Logvinov (e-mail)
Kirk Warshaw (e-mail)
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