July 1, 2014
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
Attn: Beverly Singleton, Staff Accountant
Re: | Cirque Energy, Inc. | |
Item 4.02 Form 8-K | ||
Filed June 26, 2014 | ||
File No. 0-52438 |
Dear Ms. Singleton:
Sichenzia Ross Friedman Ference LLP represents the above-captioned issuer (“Cirque”). This letter will serve to confirm the substance of our conversation, wherein I requested and you agreed, to extend the deadline for Cirque to (i) respond to your letter to Cirque dated June 27, 2014, and (ii) file an amended Current Report on Form 8-K addressing the comments you made in your letter from July 7, 2014 to July 9, 2014.
We sincerely appreciate your grant of the requested extension.
Should you have any questions regarding the foregoing, please do not hesitate to contact the undersigned at (212) 930-9700.
Very truly yours, | |
/s/ Henry Nisser, Esq. | |