0001144204-13-003919.txt : 20150824 0001144204-13-003919.hdr.sgml : 20150824 20130124204622 ACCESSION NUMBER: 0001144204-13-003919 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130124 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FIRST RATE STAFFING Corp CENTRAL INDEX KEY: 0001522215 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-HELP SUPPLY SERVICES [7363] IRS NUMBER: 451875249 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2775 WEST THOMAS ROAD STREET 2: SUITE 107 CITY: PHOENIX STATE: AZ ZIP: 85018 BUSINESS PHONE: 602-442-5277 MAIL ADDRESS: STREET 1: 2775 WEST THOMAS ROAD STREET 2: SUITE 107 CITY: PHOENIX STATE: AZ ZIP: 85018 FORMER COMPANY: FORMER CONFORMED NAME: MOOSEWOOD ACQUISITION Corp DATE OF NAME CHANGE: 20120501 FORMER COMPANY: FORMER CONFORMED NAME: Paladin Worldwide Inc. DATE OF NAME CHANGE: 20120228 FORMER COMPANY: FORMER CONFORMED NAME: moosewood Acquisition Corp DATE OF NAME CHANGE: 20110601 CORRESP 1 filename1.htm

 

 

Cassidy & Associates

Attorneys at Law

9454 Wilshire Boulevard

Beverly Hills, California 90212

Email: CassidyLaw@aol.com

Telephone: 202/387-5400                     Fax: 949/673-4525

 

 

January 24, 2013

 

Jessica Plowgian, Attorney-Advisor

Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549

 

RE:Form 8-K for First Rate Staffing Corporation
Filed November 13, 2012

File No. 000-54427

 

Dear Ms. Plowgian:

 

I am writing on behalf of First Rate Staffing Corporation (the “Company”).

 

Per our conversation earlier today, I am writing to confirm that the Company is in receipt of your recent letter dated January 11, 2013 with respect to the above-referenced filing. The Company is working diligently to address the outstanding comments regarding the Form 8-K (and also the Form S-1 that was concurrently filed in November 2012). The Company will file the responses to the outstanding comments and an updated Form 8-K/A and Form S-1/A next week, and by no later than Friday, February 1, 2013. This letter confirms our brief discussion of earlier today as well as the Company’s intent to duly respond to all outstanding comments by the end of next week.

 

For any questions or concerns in the interim, please do not hesitate to contact Lee Cassidy, Esq. at (202) 387-5400 or me at (310) 709-4338. In addition, we request that electronic copies of any comment letters or other correspondence from the Commission to the Company be forwarded to Lee Cassidy and me at lwcassidy@aol.com and tony@tonypatel.com, respectively.

 

 

Sincerely,

 

/s/ Anthony A. Patel

 

Anthony A. Patel, Esq.

Cassidy & Associates