Staffing 360 Solutions, Inc.
757 Third Avenue, 27th Floor
New York, NY 10017
February 6, 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:
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.
| 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