0001731122-22-002143.txt : 20230228 0001731122-22-002143.hdr.sgml : 20230228 20221216173048 ACCESSION NUMBER: 0001731122-22-002143 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20221216 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SmartCard Marketing Systems Inc CENTRAL INDEX KEY: 0000900475 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-COMPUTER & PERIPHERAL EQUIPMENT & SOFTWARE [5045] IRS NUMBER: 330558415 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 20C TROLLEY SQUARE CITY: WILMINGTON STATE: DE ZIP: 19806 BUSINESS PHONE: 844-843-7296 MAIL ADDRESS: STREET 1: 20C TROLLEY SQUARE CITY: WILMINGTON STATE: DE ZIP: 19806 FORMER COMPANY: FORMER CONFORMED NAME: EMARKETPLACE INC DATE OF NAME CHANGE: 19991013 FORMER COMPANY: FORMER CONFORMED NAME: COMPUTER MARKETPLACE INC DATE OF NAME CHANGE: 19930413 CORRESP 1 filename1.htm

SMARTCARD MARKETING SYSTEMS, INC.

December 16, 2022

VIA EDGAR

United States Securities and Exchange Commission

Office of Trade & Services

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Nicholas Nalbantian, Attorney Adviser

	Re:	SmartCard Marketing Systems, Inc.
		Registration Statement on Form S-1, as amended
		File No: 333-268839 Request for Acceleration of Effective Date

Ladies and Gentlemen:

SmartCard Marketing Systems, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1, as amended (File No. 333-268839), to become effective as soon as is practicable.

The Registrant hereby authorizes Evan J. Costaldo of Costaldo Law Group P.C. to orally modify or withdraw this request for acceleration. Please contact Mr. Costaldo at (212) 709-8333 with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.

	Very truly yours, SmartCard Marketing Systems, Inc.
	By: /s/ Massimo Barone
	Name: Massimo Barone
	Title: Chief Executive Officer

cc: Evan J. Costaldo, Costaldo Law Group P.C.