0001213900-13-003208.txt : 20131226 0001213900-13-003208.hdr.sgml : 20131225 20130619161829 ACCESSION NUMBER: 0001213900-13-003208 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130619 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CODESMART HOLDINGS, INC. CENTRAL INDEX KEY: 0001543098 STANDARD INDUSTRIAL CLASSIFICATION: FOOD & KINDRED PRODUCTS [2000] IRS NUMBER: 454523372 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 275 SEVENTH AVENUE, 7TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 646-248-8550 MAIL ADDRESS: STREET 1: 275 SEVENTH AVENUE, 7TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 FORMER COMPANY: FORMER CONFORMED NAME: FIRST INDEPENDENCE CORP. DATE OF NAME CHANGE: 20120223 CORRESP 1 filename1.htm seccorr061913_codesmart.htm
CodeSmart Holdings, Inc.
103 Waters Edge
Congers, NY 10920
June 19, 2013

BY EDGAR
Ms. Anne Nguyen Parker, Branch Chief
Mr. Paul Monsour, Staff Attorney
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
 
Re: CodeSmart Holdings, Inc. (formerly, First Independence Corp. and hereinafter, the “Company”)
       Current Report on Form 8-K Filed: May 9, 2013 (the “8-K”)
       File No. 333-180653
 
 
Dear Ms. Parker:

Reference is made to your comment letter, dated June 5, 2013, to the Company, relating to the subject filing (the “Comment Letter”). The Company hereby requests that it be permitted to respond to the Comment Letter not later than July 18, 2013. The Company’s accountant and auditors require the additional time to address certain of the comments in the Comment Letter.

Very truly yours,

/s/ Ira Shapiro

Name: Ira Shapiro
Title:   Chief Executive Officer