-----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, GDaomVv7CtOcame5M5m34no1xXyENLBuss6MLDFE9nHE6eFzcI5BqGfuNUIff7bz FMCMaBSluhzo0FkRcmU6zA== 0001132072-10-000010.txt : 20101101 0001132072-10-000010.hdr.sgml : 20101101 20100805142859 ACCESSION NUMBER: 0001132072-10-000010 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100805 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lightning Gaming, Inc. CENTRAL INDEX KEY: 0001392545 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 208583866 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 106 CHELSEA PARKWAY CITY: BOOTHWYN STATE: PA ZIP: 19061 BUSINESS PHONE: (610) 494-5534 MAIL ADDRESS: STREET 1: 106 CHELSEA PARKWAY CITY: BOOTHWYN STATE: PA ZIP: 19061 FORMER COMPANY: FORMER CONFORMED NAME: Red Pearl Acquisition Corp DATE OF NAME CHANGE: 20070314 FORMER COMPANY: FORMER CONFORMED NAME: Red Pearl Acquistion Corp DATE OF NAME CHANGE: 20070309 CORRESP 1 filename1.htm s11-9836_corresp.htm
 
GORDON SILVER
Attorneys and Counselors at Law

3960 Howard Hughes Parkway, Ninth Floor, Las Vegas, Nevada 89169-5978
T: 702.796.5555 · F: 702.369.2666 · www.gordonsilver.com
 
August 4, 2010
 
VIA EDGAR
 
Ms. Laura Veator
Staff Accountant
United States Securities and
   Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
 
Re:           Lightning Gaming, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2009
Filed March 31, 2010
File No. 000-52575
 
Dear Ms. Veator:
 
Pursuant to my and your respective voice-mails on August 3 and 4, 2010 concerning our client, Lightning Gaming, Inc. (the "Company"), this letter serves as the Company's formal request for an extension of time to respond to the comment letter from Senior Assistant Chief Accountant Craig Wilson, which the Company received by fax on July 30, 2010.  Per the voice-mails, the Company proposes to respond by not later than August 27, 2010.
 
The Company requests this extension because the comments need to be addressed directly by the Company's Chief Financial Officer who, in addition to his other duties, is devoting substantial time to the second quarter Form 10-Q that the Company intends to file on August 13, 2010 and who has an out-of-office commitment for the entire week of August 16, 2010.
 
If you have questions or comments, please contact me at (702) 796-5555.  Thank you for your consideration of this matter.
 
Very truly yours,

/Richard L. Galin/

RICHARD L. GALIN

cc:           Brian Haveson
Robert Ciunci
 
RLG/kal
 
Phoenix Office
1411 N. Third Street · Phoenix, Arizona 85004
T: 602.256.0400 · F: 602.256.0345 · www.gordonsilver.com
 
 
 
 
 
 
 
 
 
 
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