Textmunication Holdings, Inc.

1940 Contra Costa Boulevard

Pleasent Hill, CA, USA 94523

 

 

Via EDGAR

 

September 17, 2014

 

THE UNITED STATES SECURITIES

AND EXCHANGE COMMISSION

Division of Corporate Finance

100 F. Street, N.E.

Washington, D.C. 20549

 

Attn: Maryse Mills-Apenteng, Special Counsel
   
Re:

Textmunication Holdings, Inc.

Amendment No. 2 to Registration Statement on Form S-1

Filed August 12, 2014

File No. 333-196598

 

Dear Mr. Mills-Apenteng:

 

In connection with the Company’s response to the United States Securities and Exchange Commission’s (the “Commission”) oral comments dated September 3, 2014 by Maryse Mills-Apenteng, Special Counsel of the Commission’s Division of Corporate Finance, this correspondence shall serve as acknowledgment by the Company of the following:

 

§should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

§the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

§the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

Textmunication Holdings, Inc.  
     
By: /s/ Wais Asefi  
Wais Asefi  
  Chief Executive Officer