2956 Worden Street
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Telephone: (424) 434-0686
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San Diego, CA 92110
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WWW.SMART-SERVER.BIZ
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RE:
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Smart Server, Inc.
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Registration Statement on Form S-1 (Filed on 01/24/14)
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File No. 333-193523
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·
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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;
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·
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the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve us from our full responsibility for the adequacy and accuracy of the disclosure in the filing; and
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· we may not assert 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.
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