0001493152-18-000929.txt : 20180405 0001493152-18-000929.hdr.sgml : 20180405 20180123181233 ACCESSION NUMBER: 0001493152-18-000929 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MERCARI COMMUNICATIONS GROUP LTD CENTRAL INDEX KEY: 0000835662 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 841085935 STATE OF INCORPORATION: CO FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 135 5TH AVENUE STREET 2: 10TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10010 BUSINESS PHONE: 212-739-7689 MAIL ADDRESS: STREET 1: 135 5TH AVENUE STREET 2: 10TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10010 FORMER COMPANY: FORMER CONFORMED NAME: MERCARI COMMUNICATIONS GROUP LTD DATE OF NAME CHANGE: 19880707 CORRESP 1 filename1.htm

MANDELBAUM SALSBURG P.C.

Vincent J. McGill

Partner

1270 Avenue of the Americas, 18^th floor

New York, New York 10020

Direct Dial: (516) 220-6569

E-mail: vmcgill@lawfirm.ms

January 23, 2018

Mr. Larry Spirgel, Assistant Director.

Office of Telecommunications

Division of Corporation Finance

Securities and Exchange Commission

Washington, D.C. 20549

Re:

Mercari Communications Group, Ltd.

Current Report on Form 8-K

Filed December 14, 2017

File No. 000-17284

Dear Mr. Spirgel:

We are in receipt of the staff’s letter of comment dated January 10, 2018, and are in the process of gathering financial and other information from the registered independent public accountant and other representatives of our client, Mercari Communications Group, Ltd. (the “Company”), in order to respond to the staff’s comments. We expect to file an amendment in response to the staff’s comments by the end of January.

If you have any comments or questions contact me, or in my absence, Mark Orenstein at (516) 491-6471 or by e-mail at morenstein@lawfirm.ms.

	Very truly,

	/s/ Vincent J. McGill

cc:	Kathleen Krebs, Esq
	Gregory Dundas, Esq.
	Terry French
	Inessa Kessman