0001493152-14-000724.txt : 20140418 0001493152-14-000724.hdr.sgml : 20140418 20140314162753 ACCESSION NUMBER: 0001493152-14-000724 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140314 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Wild Craze, Inc. CENTRAL INDEX KEY: 0001245841 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-DIRECT MAIL ADVERTISING SERVICES [7331] IRS NUMBER: 371458557 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1559 EAST 38TH STREET CITY: BROOKLYN STATE: NY ZIP: 11234 BUSINESS PHONE: (855) 639-9453 MAIL ADDRESS: STREET 1: 1559 EAST 38TH STREET CITY: BROOKLYN STATE: NY ZIP: 11234 FORMER COMPANY: FORMER CONFORMED NAME: WIRED ASSOCIATES SOLUTIONS INC DATE OF NAME CHANGE: 20030624 CORRESP 1 filename1.htm

WILD CRAZE, INC.

962 Shine Ave.

Myrtle Beach, SC 29577

March 14, 2014

VIA ELECTRONIC MAIL

Carlos Pacho

Senior Assistant Chief Accountant

U.S. Securities & Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

	Re:	Wild Craze, Inc.
		Amendment No. 1 to Form 10-K for Fiscal Year Ended December 31, 2012
		Filed April 24, 2013
		Form 8-K filed March 4, 2013
		File No. 0-53161

Dear Mr. Pacho:

By letter dated November 14, 2013, the staff (the “Staff,” “you” or “your”) of the U.S. Securities & Exchange Commission (the “Commission”) provided Wild Craze, Inc. (the “Company,” “we,” “us” or “our”) with comments to the Amendment No. 1 to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2012, filed with the Commission on April 24, 2013 and the Company’s Current Report on Form 8-K, filed with the Commission on March 4, 2013 (the “Registration Statement”). We are in receipt of your letter and set forth below are the Company’s responses to the Staff’s comment. For your convenience, the comment is listed below, followed by the Company’s responses.

Form 8-K filed March 4, 2013

Please provide the audited financial statements for your two acquisitions for the periods specified in Items 2.01(f) and 9.01 of Form 8-K. We note that you are delinquent.

RESPONSE: We are diligently working with our auditor to complete the audited financial statements for the referenced acquisitions.

Further, the Company acknowledges that:

	(1)	the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

	(2)	Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and

	(3)	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.

Very Truly Yours,

/s/ Justin Jarman
Justin Jarman
Chief Executive Officer
Wild Craze, Inc.