5000 Legacy Drive, Suite 350
Plano, Texas 75024
November 5, 2013
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: | BG Staffing, Inc. |
Supplemental Letter
Registration Statement on Form S-1 (File No. 333-191683)
CIK No. 0001474903
Ladies and Gentlemen:
This letter is sent on behalf of BG Staffing, Inc., a Delaware corporation (the “Company”), in connection with the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) filed with the Securities and Exchange Commission pursuant to the Securities Act of 1933, as amended, and relating to the resale of outstanding shares of the Company’s common stock, par value $0.01 per share. The Company hereby represents that, since June 30, 2013, there has been no material adverse trend or development with respect to the Company’s business, financial condition or performance.
Please do not hesitate to contact me by telephone at (972) 692-2422 or by email at mrutledge@bgstaffing.com with any questions or comments regarding this letter.
Sincerely,
/s/ Michael A. Rutledge
Michael A. Rutledge
Chief Financial Officer and Secretary
BG Staffing, Inc.