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SEC Company Response from RideNow Group, (RDNW) — Mar 24, 2014

RideNow Group, Inc.
Date: March 24, 2014 · CIK: 0001596961 · Accession: 0001077048-14-000039

AI Filing Summary & Sentiment

File numbers found in text: 333-193523

Date
March 24, 2014
Author
/s/ Matthew Lane
Form
CORRESP
Company
RideNow Group, Inc.

Letter

Securities and Exchange Commission RE: Smart Server, Inc. Registration Statement on Form S-1 (Filed on 01/24/14) File No. 333-193523

Dear Mr. Crispino:

Smart Server, Inc., hereby requests acceleration of effectiveness of the above referenced S-1 Registration Statement in accordance with Rule 461 under the Securities Act of 1933. We are requesting effectiveness as of 10:00 A.M. EST on Wednesday, March 27, 2013.

In conjunction with this request for acceleration of the effective date of the above referenced registration statement, we acknowledge 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 us from our full responsibility for the adequacy and accuracy of the disclosure in the filing; and

· we may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Additionally, the management of Smart Server, Inc. acknowledges that the Company is responsible for the adequacy and accuracy of the disclosure in our filings with the SEC. We understand that staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings. We also understand that Smart Server may not assert staff comments as a defense in any proceeding initiated by the Commission or any other person under the federal securities laws of the United States.

If you have any questions or need any information to grant effectiveness, please advise.

Please notify us upon effectiveness of the Registration at the fax number (619) 704-1325.

Thank you for your assistance.

Sincerely,
/s/ Matthew Lane

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CORRESP
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    corresp.htm

2956 Worden Street

Telephone:  (424) 434-0686

San Diego, CA 92110

WWW.SMART-SERVER.BIZ

SMART SERVER, INC.

March 24, 2014

Mathew Crispino

Securities and Exchange Commission

100 F. Street, NE

Washington, D.C. 20549

RE:

Smart Server, Inc.

Registration Statement on Form S-1 (Filed on 01/24/14)

File No. 333-193523

Dear Mr. Crispino:

Smart Server, Inc., hereby requests acceleration of effectiveness of the above referenced S-1 Registration Statement in accordance with Rule 461 under the Securities Act of 1933. We are requesting effectiveness as of 10:00 A.M. EST on Wednesday, March 27, 2013.

In conjunction with this request for acceleration of the effective date of the above referenced registration statement, we acknowledge 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 us from our full responsibility for the adequacy and accuracy of the disclosure in the filing; and

· we may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Additionally, the management of Smart Server, Inc. acknowledges that the Company is responsible for the adequacy and accuracy of the disclosure in our filings with the SEC. We understand that staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings. We also understand that Smart Server may not assert staff comments as a defense in any proceeding initiated by the Commission or any other person under the federal securities laws of the United States.

If you have any questions or need any information to grant effectiveness, please advise.

Please notify us upon effectiveness of the Registration at the fax number (619) 704-1325.

Thank you for your assistance.

Sincerely,

/s/ Matthew Lane

Matthew Lane, President and CEO