0001493152-18-001381.txt : 20180405 0001493152-18-001381.hdr.sgml : 20180405 20180201190816 ACCESSION NUMBER: 0001493152-18-001381 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180201 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, 18th floor

New York, New York 10020

  

Direct Dial: (516) 220-6569

E-mail: vmcgill@lawfirm.ms

 

February 1, 2018

 

Gregory Dundas, Esq.

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. Dundas:

 

This letter supplements our letter dated January 23, 2018 requesting additional time to respond to the staff’s letter of comment dated January 10, 2018. Although we had hoped to be able to file an amendment and respond to the staff’s comments by the end of January, we have not yet received all of the financial and other information needed from our client in China to respond to all of the comments. We are continuing our efforts to assemble the necessary information and hope to be able to file an amendment to the Form 8-K reporting the reverse acquisition, together with a letter in response to the staff’s comment letter, by Friday, February 9, 2018.

 

  Very truly,
   
  /s/ Vincent J. McGill

 

cc: Larry Spirgel, Assistant Director
  Kathleen Krebs, Esq.
  Terry French
  Inessa Kessman