Correspondence 0001731122-22-002143 from SmartCard Marketing Systems Inc (CIK 0000900475)
SmartCard Marketing Systems Inc (CIK 0000900475)
Date: Dec. 16, 2022 · CIK: 0000900475 · Accession: 0001731122-22-002143
AI Filing Summary & Sentiment
File numbers found in text: 333-268839
Letter
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.
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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.