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.