# EDGAR Filing Document

**Accession Number:** 0001499717
**File Stem:** 0001493152-23-003744
**Filing Date:** 2023-2
**Character Count:** 2686
**Document Hash:** d92abe62a55351635ec5db1e44b8fced
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-003744.hdr.sgml**: 20230308

**ACCESSION NUMBER**: 0001493152-23-003744

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230206

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Staffing 360 Solutions, Inc.
- **CENTRAL INDEX KEY:** 0001499717
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-HELP SUPPLY SERVICES [7363]
- **IRS NUMBER:** 680680859
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 757 THIRD AVENUE
- **STREET 2:** 27TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017
- **BUSINESS PHONE:** 646-507-5710

**MAIL ADDRESS:**
- **STREET 1:** 757 THIRD AVENUE
- **STREET 2:** 27TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GOLDEN FORK CORP
- **DATE OF NAME CHANGE:** 20100820

**Staffing 360 Solutions, Inc.**

**757 Third Avenue, 27<sup>th</sup> Floor**

**New York, NY 10017**

February 6, 2023

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

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

Securities and Exchange Commission

Washington, D.C. 20549

Attention: Nicholas Nalbantian

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| | |
|:---|:---|
| Re: | Staffing 360 Solutions, Inc. <br> Registration Statement on Form S-1, as amended<br> Initially filed on January 20, 2023, as amended on February 3, 2023<br> File No. 333-269308 (the "***Registration Statement***")<br> <u>Request for Acceleration</u> |

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Ladies and Gentlemen:

We hereby request the withdrawal of our request for acceleration, dated February 3, 2023, of the effective date of the Registration Statement on Form S-1, as amended (File No. 333-269308) that was requested to become effective at 5:15 p.m., Eastern Time, on February 6, 2023, or as soon thereafter as practicable. We hereby respectfully request acceleration of the effective date of the Registration Statement so that it may become effective at 1:00 p.m., Eastern Time, on February 7, 2023, or at such later time as verbally requested by us or our counsel, Haynes and Boone, LLP.

Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Rick A. Werner, Esq. at (212) 659-4974.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| STAFFING 360 SOLUTIONS, INC. | STAFFING 360 SOLUTIONS, INC. |
| By: | */s/ Brendan Flood* |
|  | Brendan Flood |
|  | Chairman and Chief Executive Officer |

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cc: Rick A. Werner, Esq., Haynes and Boone, LLP