DANIEL H. LUCIANO
------------
ATTORNEY AT LAW
242 A WEST VALLEY BROOK ROAD
CALIFON, NEW JERSEY 07830
TELEPHONE
908-832-5546
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dhluciano@embarqmail.com
September 7, 2010
Andrew Mew
Accounting Branch Chief
Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 4561
Washington, D.C. 20549
Re:
Nextmart, Inc. (“Company”)
Dear Mr. Mew:
This letter is to inform you that the Company is working with its auditors Bernstein and Pinchuk, LLP to respond to the Staff’s comment letter dated July 20, 2010. The Company has informed me that it will file a response to the stated comment letter by the end of this week, September 10, 2010.
We thank you for your attention in theses matters.
Sincerely,
Daniel H. Luciano
/s/Daniel H. Luciano