Staffing 360 Solutions, Inc.
757 Third Avenue, 27th Floor
New York, NY 10017
February 3, 2023
VIA EDGAR
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
| Re: | Staffing 360 Solutions, Inc. |
| Registration Statement on Form S-1, as amended | |
| Initially filed on January 20, 2023, as amended on February 3, 2023 | |
| File No. 333-269308 (the “Registration Statement”) | |
| Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, Staffing 360 Solutions, Inc. (the “Company”) hereby respectfully requests acceleration of the effective date of the Registration Statement so that it may become effective at 5:15 p.m., Eastern Time, on February 6, 2023, or as soon thereafter as practicable.
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.
| Very truly yours, | ||
| STAFFING 360 SOLUTIONS, INC. | ||
| By: | /s/ Brendan Flood | |
| Brendan Flood | ||
| Chairman and Chief Executive Officer | ||
| cc: | Rick A. Werner, Esq., Haynes and Boone, LLP |