0001213900-13-004494.txt : 20131226 0001213900-13-004494.hdr.sgml : 20131225 20130815160709 ACCESSION NUMBER: 0001213900-13-004494 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130815 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 seccorr081513_codesmart.htm
CODESMART HOLDINGS, INC.
275 Seventh Avenue, 5th Floor
New York, NY 10001
August 15, 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. (the “Company”)
    Amendment No. 1 to Current Report on Form 8-K filed July 12, 2013 (the “8-K/A”)
    Filed No. 333-180653
 
Dear Ms. Parker:

Reference is made to your comment letter, dated August 1, 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 August 30, 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