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WRITER'S DIRECT NO.
(501) 212-1301
August 29, 1996
Securities and Exchange Commission
VIA EDGAR
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: StaffMark, Inc.
Form S-1 Registration Statement (No. 333-7513)
Form 8-A Registration Statement (No. 0-20971)
- --------------------------------------------------------
Dear Sir or Madam:
We submit this letter on behalf of our client, StaffMark, Inc. (the
"Company"). On July 3, 1996, the Company filed a Registration Statement on
Form S-1, No. 333-7513 (the "S-1"), covering an initial public offering by the
Company of its common stock, $.01 par value. Concurrently with the filing of
the S-1, the Company filed a Form 8-A Registration Statement, No. 0-20971 (the
"8-A"), pursuant to Section 12(g) of the Securities Exchange Act of 1934. In
response to comments submitted by the Securities and Exchange Commission, the
Company filed Amendment No. 1 to the Form S-1 Registration Statement on August
21, 1996.
At this time, the Company does not anticipate that the S-1 will be
declared effective prior to September 1, 1996, the 60-day automatic effective
date of the 8-A. Accordingly, we request on behalf of the Company withdrawal
of the 8-A. The Company will refile a new 8-A Registration Statement during
the week of September 2nd.
Thank you for your attention to this matter. Please contact the
undersigned at (501) 212-1301 (direct dial number) or (501) 371-0808 (main
number) with any questions you have regarding this request.
Very truly yours,
WRIGHT, LINDSEY & JENNINGS
Anna Hirai Gibson
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SECURITIES AND EXCHANGE COMMISSION
AUGUST 29, 1996
PAGE 2
cc: Clete T. Brewer (FAX (501) 973-6019 and U.S. Mail)
StaffMark, Inc.
J. Evan Calio, Esq. (FAX (202) 942-9533 and U.S. Mail)
Securities and Exchange Commission - Corporation Finance
Jeff Preusse (FAX (202) 496-2699 and U.S. Mail)
The Nasdaq Stock Market - Business Development
Glenn W. Sturm, Esq. (FAX (404) 817-6050 and U.S. Mail)
Nelson Mullins Riley & Scarborough, L.L.P.
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