0001520138-12-000034.txt : 20120424 0001520138-12-000034.hdr.sgml : 20120424 20120323142955 ACCESSION NUMBER: 0001520138-12-000034 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120323 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Labor Smart, Inc. CENTRAL INDEX KEY: 0001522469 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-HELP SUPPLY SERVICES [7363] IRS NUMBER: 452433287 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1166 FRANKLIN RD. STE. 5 CITY: MARIETTA STATE: GA ZIP: 30067 BUSINESS PHONE: 877-208-6903 MAIL ADDRESS: STREET 1: 1166 FRANKLIN RD. STE. 5 CITY: MARIETTA STATE: GA ZIP: 30067 CORRESP 1 filename1.htm Converted by EDGARwiz

Labor Smart Inc

375 Pine Bluff Drive

Dallas, GA 30157

775-851-7397 or 775-201-8331 fax



United States  

  March 23, 2012  

Security & Exchange Commission

Division of Corporate Finance

Attn: Greg Dundas

100 F Street, N.E.

Washington, DC 20549


Re:

Labor Smart Inc

Registration statement on Form S-1A4

File No: 333-175919


Dear Ladies and Gentlemen:


The undersigned, Labor Smart Inc, a Nevada corporation (the “Registrant”), has filed a Registration Statement on Form S-1/A 4 on March 14, 2012 (the “Registration Statement”) with the Securities and Exchange Commission (the “Commission”) pursuant to the Securities Act of 1933, as amended.


The Registrant hereby acknowledges that:


·

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;


·

the action of the Commission or the staff, acting  pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and


·

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.


The Registrant respectfully requests that the effective date of the Registration Statement be accelerated to 2:00 PM March 27, 2012 or as soon thereafter as is possible.


 

 

Sincerely;

s/s Ryan Schadel

Ryan Schadel

President