0001077048-12-000132.txt : 20121102 0001077048-12-000132.hdr.sgml : 20121102 20120323182807 ACCESSION NUMBER: 0001077048-12-000132 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120323 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Giggles N' Hugs, Inc. CENTRAL INDEX KEY: 0001381435 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING & DRINKING PLACES [5810] IRS NUMBER: 201681362 STATE OF INCORPORATION: NV FISCAL YEAR END: 1227 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10250 SANTA MONICA BLVD STREET 2: #155 CITY: LOS ANGELES STATE: CA ZIP: 90067 BUSINESS PHONE: (310) - 553-4847 MAIL ADDRESS: STREET 1: 10250 SANTA MONICA BLVD STREET 2: #155 CITY: LOS ANGELES STATE: CA ZIP: 90067 FORMER COMPANY: FORMER CONFORMED NAME: Teacher's Pet, Inc. DATE OF NAME CHANGE: 20061117 CORRESP 1 filename1.htm corresp.htm

Stoecklein Law Group
Practice Limited to Federal Securities


Emerald Plaza
Telephone:  (619) 704-1310
401 West A Street
Facsimile:  (619) 704-1325
Suite 1150
email:  djs@slgseclaw.com
San Diego, California  92101
web:  www.slgseclaw.com
   

 
March 23, 2012

John Dana Brown
Staff Attorney
Securities and Exchange Commission
100 F. St. NE
Washington, D.C. 20549

Re:          Giggles N Hugs, Inc.
Amendment No. 1 to Form 8-K
Filed January 9, 2012
Form 10-Q for Quarterly Period Ended September 30, 2011
Filed November 14, 2011
File No. 000-53948

Dear Mr. Brown,

Due to time constraints we are requesting until April 6, 2012 to respond to your comment letter dated February 3, 2012 and amend and file the Company’s Form 8-K/A No. 1 (filed January 9, 2012) and Form 10-Q (for period ended September 30, 2011), referenced above.

Feel free to contact me if you have any questions regarding this request.


Sincerely,



 
/S/ Donald J. Stoecklein                     


cc: Giggles N Hugs, Inc.