-----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, N8kZjjh6rTBeXF2cTduwLoVVbOE2+aBQdL/EphqG3OPVC0CKRX+twfXibmQr6+kZ ZZsOEJ71/QGcHoEg2ShLsg== 0001393905-09-000145.txt : 20090605 0001393905-09-000145.hdr.sgml : 20090605 20090407143514 ACCESSION NUMBER: 0001393905-09-000145 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090407 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Spartan Business Services Corp CENTRAL INDEX KEY: 0001454298 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MANAGEMENT CONSULTING SERVICES [8742] IRS NUMBER: 263751595 STATE OF INCORPORATION: NV FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2200 TIMBER ROSE DRIVE CITY: LAS VEGAS STATE: NV ZIP: 89134 BUSINESS PHONE: (702) 250-4423 MAIL ADDRESS: STREET 1: 2200 TIMBER ROSE DRIVE CITY: LAS VEGAS STATE: NV ZIP: 89134 CORRESP 1 filename1.htm spartan_corsp.htm
Spartan Business Services Corporation


April 7, 2009


To:
Mr. Jerard Gibson
 
United States Securities and Exchange Commission
 
Division of Corporation Finance
 
100 F Street, N.E.
 
Washington, D.C. 20549
   
Re:
Spartan Business Services Corporation
 
Registration Statement on Form S-1, File No. 333-156796
 
Filed on January 20, 2009


Dear Mr. Gibson:

I am the President of Spartan Business Services Corporation, a Nevada corporation.  I respectfully request that the Commission accelerate the effective date of our company’s Registration Statement on Form S-1 thereto to April 9, 2009 at 2:00 pm Eastern Standard Time, or soon thereafter as practicable.  Accordingly, I would appreciate your prompt consideration of this request and would welcome as prompt a response as is convenient.

The company hereby acknowledges that:

 
1.
Should the Commission of 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 our company from our full responsibility for the adequacy and accuracy of the disclosure in the filing; and


 
3.
The company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission if any person under the federal securities laws of the United States.

The company further acknowledges our full awareness of our responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed offering of the securities specified in our Form S-1 registration statement.

Thank you for your expedient and diligent review of this file.  If any further questions or comments should arise, I can be contacted at (702) 250-4423.

Sincerely,

/s/ Molly Blaszczak
Molly Blaszczak
President
Spartan Business Services Corporation


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