0001144204-14-026776.txt : 20150824 0001144204-14-026776.hdr.sgml : 20150824 20140501143025 ACCESSION NUMBER: 0001144204-14-026776 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140501 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

May 1, 2014

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Attn: Justin Kisner

Washington, D.C. 20549

RE:

First Rate Staffing Corporation

Amendment No. 8 to Form S-1

Filed April 30, 2014

File No. 333-184910

Dear Mr. Kisner:

Per our conversation this morning, we are writing to confirm that the request for acceleration of the effective date of the above-referenced Form S-1 is hereby withdrawn, effective immediately, as further discussions are pending with the Staff regarding the S-1.

We look forward to discussing this matter with you at your earliest convenience.

If you have any questions or concerns, please do not hesitate to contact Lee W. Cassidy at (202) 387-5400 or the undersigned at (310) 709-4338. In addition, we request in the future that electronic copies of any comment letters or other correspondence from the Commission sent to the Company also be simultaneously copied to both lwcassidy@aol.com and tony@tonypatel.com.

Sincerely,

	/s/ Anthony A. Patel
	Anthony A. Patel, Esq.
	Cassidy & Associates