# EDGAR Filing Document

**Accession Number:** 0000900475
**File Stem:** 0001731122-23-000081
**Filing Date:** 2023-1
**Character Count:** 2566
**Document Hash:** acaaa804bc2d8bd5c67754e6e1418591
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001731122-23-000081.hdr.sgml**: 20230228

**ACCESSION NUMBER**: 0001731122-23-000081

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230126

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SmartCard Marketing Systems Inc
- **CENTRAL INDEX KEY:** 0000900475
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-COMPUTER & PERIPHERAL EQUIPMENT & SOFTWARE [5045]
- **IRS NUMBER:** 330558415
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 20C TROLLEY SQUARE
- **CITY:** WILMINGTON
- **STATE:** DE
- **ZIP:** 19806
- **BUSINESS PHONE:** 844-843-7296

**MAIL ADDRESS:**
- **STREET 1:** 20C TROLLEY SQUARE
- **CITY:** WILMINGTON
- **STATE:** DE
- **ZIP:** 19806

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** EMARKETPLACE INC
- **DATE OF NAME CHANGE:** 19991013

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** COMPUTER MARKETPLACE INC
- **DATE OF NAME CHANGE:** 19930413

**SMARTCARD MARKETING SYSTEMS, INC.**

January 26, 2023

***<u>VIA EDGAR</u>***

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Nico Nalbantian

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| | |
|:---|:---|
| **Re:** | **SmartCard Marketing Systems, Inc.** |
|  | **Registration Statement on Form S-1, as amended** |
|  | **File No: 333-268839<br> Request for Acceleration of Effective Date** |

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Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, SmartCard Marketing Systems, Inc. (the "**Registrant**") hereby requests that the United States Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-1, as amended (File No. 333-268839), to become effective on January 30, 2023 at 4:00 pm Eastern Time, or 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 Mr. Costaldo when this request for acceleration has been granted.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| SmartCard Marketing Systems, Inc. | SmartCard Marketing Systems, Inc. |
| By: | /s/ Massimo Barone |
| Name: | Massimo Barone |
| Title: | Chief Executive Officer |

---

cc: Evan J. Costaldo, Costaldo Law Group P.C.