CORRESP 1 filename1.htm

 

 

January 28, 2016

 

Mr. Mark P. Shuman

Branch Chief – Legal

Office of Information Technologies and Services

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-7010

 

  Re: AppSoft Technologies, Inc.
    Registration Statement on Form S-1
    File No. 333-206764

 

Dear Mr. Shuman:

 

On behalf of AppSoft Technologies, Inc. (the “Company”), in accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 2:00 P.M. Eastern Time on Monday, February 1, 2016, or as soon thereafter as is practicable.

 

The Company 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.

 

  Sincerely,
   
  /s/ Brian Kupchik                                               
  Brian Kupchik
  President and Chief Executive Officer

 

cc: David Edgar U.S. Securities and Exchange Commission
  Kathleen Collins U.S. Securities and Exchange Commission
  Gabriel Eckstein U.S. Securities and Exchange Commission
  Barbara C. Jacobs U.S. Securities and Exchange Commission
  William P. Ruffa, Esq. Ruffa & Ruffa, P.C.