0001393905-16-000863.txt : 20160518 0001393905-16-000863.hdr.sgml : 20160518 20160414164902 ACCESSION NUMBER: 0001393905-16-000863 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160414 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SPINDLE, INC. CENTRAL INDEX KEY: 0001403802 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 208241820 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8700 E VISTA BONITA DR. STREET 2: SUITE 260 CITY: SCOTTSDALE STATE: AZ ZIP: 85255 BUSINESS PHONE: (800) 560-9198 MAIL ADDRESS: STREET 1: 8700 E VISTA BONITA DR. STREET 2: SUITE 260 CITY: SCOTTSDALE STATE: AZ ZIP: 85255 FORMER COMPANY: FORMER CONFORMED NAME: Coyote Hills Golf, Inc. DATE OF NAME CHANGE: 20070620 CORRESP 1 filename1.htm CORRESP


SPINDLE, INC.


April 14, 2016


VIA EDGAR


Ms. Mara Ransom, Assistant Director

Securities and Exchange Commission

Washington, D.C. 20549


 

Re:

Spindle, Inc.

 

 

Registration Statement on Form S-1

 

 

Filed on April 1, 2016 and amended on April 6, 2016

 

 

File No. 333-210529


Dear Ms. Ransom:


Spindle, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission take appropriate action to make the above-captioned registration statement (the “Filing”) be ordered effective at 4:00 p.m., Eastern time, on April 18, 2016 or as soon as practicable thereafter.


In requesting acceleration, the Company acknowledges that:


(1)

should the Commission or the staff, acting pursuant to delegated authority, declare the Filing effective, it does not foreclose the Commission from taking any action with respect to the Filing;


(2)

the action of the Commission or the staff, acting pursuant to delegated authority in declaring the Filing effective does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Filing; and


(3)

the Company may not assert comments of the Commission and the staff and the declaration of effectiveness of the Filing 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,


SPINDLE, INC.



By:/s/ William E. Clark

William E. Clark, Chief Executive Officer