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SEC Comment Letter for Mobiquity Technologies, Inc. (MOBQ, MOBQW) (CIK 0001084267) (MOBQ) — Apr 22, 2013

Mobiquity Technologies, Inc. (MOBQ, MOBQW) (CIK 0001084267)
Date: April 22, 2013 · CIK: 0001084267 · Accession: 0000000000-13-021624

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
April 22, 2013
Author
/s/ Larry Spirgel
Form
UPLOAD
Company
Mobiquity Technologies, Inc. (MOBQ, MOBQW) (CIK 0001084267)

Letter

April 22, 2013 Via E -mail Dean L. Julia Co-Chief Executive Officer Ace Marketing & Promotions Inc. 600 Old Country Road, Suite 541 Garden City, NY 11530

Re: Ace Marketing & Promotions Inc. Form 10-K for Fiscal Year Ended December 31, 2012 Filed March 15, 2013 File No. 000 -51160

Dear Mr. Julia :

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the U nited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Larry Spirgel

Show Raw Text
April 22, 2013

Via E -mail
Dean L. Julia
Co-Chief Executive Officer
Ace Marketing & Promotions Inc.
600 Old Country Road, Suite 541
Garden City, NY 11530

Re: Ace Marketing & Promotions  Inc.
 Form 10-K for Fiscal Year Ended December 31, 2012
Filed March 15, 2013
File No. 000 -51160

Dear Mr. Julia :

We have completed our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do  not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the U nited States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Larry Spirgel

Larry Spirgel
Assistant Director

cc: Via E -mail
 Steven Morse, Esq.
 Morse & Morse, PLLC