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