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Group, Inc. |
Merchandising * Market Research * In-Store Events
Services Defined by the Return They Generate
August 28, 2008
VIA EDGAR (As Correspondence)
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549
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Attn: |
Jennifer Thompson, |
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Accounting Branch Chief |
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Re: |
SPAR Group, Inc |
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Your File No. 0-27408 |
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Form 10-K for the year ended December 31, 2008 |
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Forms 10-Q for the quarters ended March 31, 2009, and June 30, 2009 |
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Confirmation of Extension of Time to Respond to Staff Comments to September 18 |
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Dear Ms. Thompson:
Reference is made to your letter dated August 21, 2009 (the “Comment Letter”), to Gary S. Raymond, Chief Executive Officer and President, of SPAR Group, Inc. (the “Corporation”), concerning the staff’s comments following its review of the Corporation’s periodic filings on Form 10-K for the year ended December 31, 2008, and on Forms 10-Q for the quarters ended March 31, 2009, and June 30, 2009, as filed with the SEC on the dates noted in the Comment Letter.
This letter confirms that on August 26, 2009, the Corporation’s Chief Financial Officer, James R. Segreto, contacted Lisa Sellars, a Staff Accountant, and requested an extension to the response deadline stated in the Comment Letter, and Ms. Sellars granted an extension to September 18, 2009.
The Corporation acknowledges and confirms that it will submit a letter specifically addressing the comments raised in the Comment Letter by no later than September 18, 2009.
| Very truly yours, | |||
| SPAR Group, Inc. |
| By: | /s/ James R. Segreto | ||||
| James R. Segreto, Chief Financial Officer | |||||
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CC: |
Gary S. Raymond |
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Lawrence David Swift, Esq. |
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Rick Hester |
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Using Tomorrow’s Tools to Solve Today’s Challenges
SPAR Group, Inc. * 560 White Plains Road, Suite 210 * Tarrytown NY 10591-5198
Phone 914.332.4100 * Fax 914.332.0741 * Website: www.sparinc.com