November 6, 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. (the “Company”) | |
Registration Statement on Form S-1 (File No. 333-191683) (as amended through pre-effective Amendment No. 2 thereto) |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for its Registration Statement on Form S-1 (File No. 333-191683) (as amended through pre-effective Amendment No. 2 thereto) be accelerated so that it will be declared effective at 2:00 p.m. Eastern Standard Time, on November 7, 2013, or as soon thereafter as is practicable.
The Company hereby acknowledges that:
· | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
· | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
· | the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If you have any questions or desire additional information, please contact William P. Bowers, Esq. of Norton Rose Fulbright at (214) 855-3903. The Company further respectfully requests oral confirmation of effectiveness by a call to Mr. Bowers.
Respectfully,
BG STAFFING, INC.
By:/s/ Michael A. Rutledge Name: Michael A. Rutledge Title: Chief Financial Officer | |