SecProbe.io

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D. C. 20549
DIVISION OF
CORPORATION FINANCE
Mai 1 Stop 0407
April 7, 2005
Via U. S. Mail and Fax (949) 425-7800
Greg D. Palmer
President and Chief Executive Officer
RemedyTemp, Inc.
101 Enterprise
Aliso Viejo, CA 92656
RE: RemedyTemp, Inc.
Form 10-K for the fiscal year ended October 3, 2004
Filed December 7, 2004
Form 10-Q for the quarters ended January 2, 2005
File No. 0-20831
Dear Mr. Palmer:
We have reviewed the above referenced filings and have the following
comments. We
have limited our review to only your financial statements and related
disclosures and will make
no further review of your documents. As such, all persons who are responsible
for the adequacy
and accuracy of the disclosure are urged to be certain that they have
included all information
required pursuant to the Securities Exchange Act of 1934. Please address the
following
comments in future filings. If you disagree, we will consider your
explanation as to why our
comment is inapplicable or a future revision is unnecessary. Please be as
detai led as necessary
in your explanation. In some of our comments, we may ask you to provide us
wi th supplemental
information so we may better understand your disclosure. After reviewing this
information, we
mayor may not raise additional comments.
Please understand that the purpose of our review process is to assist
you in your
complIance with the applicable disclosure requirements and to enhance the
overall disclosure in
your filing. We look forward to working with you in these respects. We
welcome any questions
you may have about our comments or on any other aspect of our review. Feel
free to call us at
the telephone numbers listed at the end of this letter.
Greg D. Palmer
RemedyTemp, Inc.
April 7, 2005
Page 2
Proposed Comments
Annual Report filed on form 10-K for the year ended October 3, 2004

Item 9A. Controls and Procedures, page 35
1. Your disclosure indicates that the certifying officers concluded that your
disclosure controls
and procedures were" effective to allow timely decisions regarding
disclosures to be included
in the Company's periodic filings with the Securities and Exchange
Commission. " This
conclusion, however, goes to only one part of the definition of "disclosure
controls and
procedures." See Rule 13a-15(e) under the Securities Exchange Act of 1934.
Please confirm
in your response letter that the certifying officers concluded, as of the
end relevant period,
that (1) "disclosure controls and procedures means controls and other
procedures of an issuer
that are designed to ensure that information required to be disclosed by the
issuer in the
reports that it files or submits under the Act... is recorded, processed,
summarized and
reported, wi thin the time periods specified in the Commission's rules and
forms, " and that
(2) "disclosure controls and procedures include, without limitation,
controls and procedures
designed to ensure that information required to be disclosed by an issuer in
the reports that it
files or submits under the Act is accumulated and communicated to the
issuer's management
including its principal executive and principal financial officers, or
persons performing
similar functions, as appropriate to allow timely decisions regarding
required disclosure"
pursuant to Rule 13a-15 (e). In addi tion, in the future; you should reference
the entire
definition of disclosure controls and procedures or simply confirm that the
certifying officers
concluded, on the applicable dates, that the company's disclosure controls
and procedures
were effective.
2. We note your disclosure in the first paragraph that management recognized
that, in designing
and evaluation the company's disclosure controls and procedures, any
controls and
procedures can provide only "reasonable assurance" that the objectives of
the controls
system are met. Confirm in your response letter, if true, that your
certifying officers
concluded that your disclosure controls and procedures were effective in
reaching that level
of reasonable assurance. Also reflect our comment in your future filings.
For further
guidance, please refer to Section II. F. 4 of Management's Reports on Internal
Control Over
Financial Reporting and Certification of Disclosure in Exchange Act Periodic
Reports, SEC
Release No. 33-8238, available on our website at
http://www. sec. gov /rules/final/33-
8238. htm.
3. We note your disclosure in this section that there have been no "significant
changes" in your
internal controls factors "that has materially affected, or is reasonably
likely to materially
affect, the Company's internal control over financial reporting." The Item
308 (c) of
Regulation S-K requires you to disclose any change in your internal controlsover financial

reporting identified in connection with your evaluation that occurred during
your last fiscal
quarter (your fourth fiscal quarter in the case of an annual report) that
has materially
Greg D. Palmer
RemedyTemp, Inc.
April 7, 2005
Page 3
affected, or is reasonably likely to materially affect, your internalcontrol over financial
reporting. Please confirm in your response letter that there were no changes
for the relevant
periods and revise your future filings accordingly.
Greg D. Palmer
RemedyTemp, Inc.
April 7, 2005
Page 4
* * * *
We urge all persons who are responsible for the accuracy and adequacy
of the disclosure
in the filings reviewed by the staff to be certain that they have provided all
information investors
require. Since the company and its management are in possession of all facts
relating to a
company's disclosure, they are responsible for the accuracy and adequacy of the
di sclosures they
have made.
In connection wi th responding to our comments, please provide, in
writing, a statement
from the company acknowledging that:
the company is responsible for the adequacy and accuracy of the
disclosure in the filings;
staff comments or changes to disclosure in response to staff comments inthe filings
reviewed by the staff do not foreclose the Commission from taking any
action with
respect to the filing; and
the company may not assert staff comments as a defense in any proceeding
ini tiated by
the Commission or any person under the federal securities laws of the
Uni ted States.
In addition, please be advised that the Division of Enforcement has
access to all
information you provide to the staff of the Division of Corporation Finance in
our review of your
filing or in response to our comments on your filing.
Please respond to these comments wi thin 10 business days or tell us when
you will
provide us wi tha response. Please furnish a letter that keys your responses to
our comments and
provides any requested supplemental information. Please file your response
letter on EDGAR.
You may contact Paul Monsour, Staff Accountant, at (202) 942-1909 or Reggie
Norris, Staff
Attorney, at (202) 942-2875 if you have questions regarding comments on the
financial
statements and related matters. Please contact me at (202) 942-1990 with any
other questions.

Sincerely,
Larry Spirgel
Assistant Director'.