0001144204-13-036566.txt : 20150824 0001144204-13-036566.hdr.sgml : 20150824 20130625215325 ACCESSION NUMBER: 0001144204-13-036566 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130625 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 STATE OF INCORPORATION: DE 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

 

 

June 25, 2013

 

 

Justin Kisner, Attorney-Advisor

Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549

 

Re:First Rate Staffing Corporation

Form 8-K

Form 10-K (for the year ended December 31, 2012)

Filed May 29, 2013

File No. 000-54427

 

Dear Mr. Kisner:

 

I am writing on behalf of First Rate Staffing Corporation (the “Company”). The Company is in receipt of your recent comment letter dated June 7, 2013 with respect to the above-referenced filings. The Company is working diligently to address the outstanding comments regarding the Forms 8-K and 10-K.

 

Per our discussion earlier today, the Company appreciates an extension of the time to respond to comments to the end of Thursday, June 27, 2013. The Company does plan to file the amended documents and responses to comments at that time.

 

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