WIZARD WORLD,
INC.
1350
Avenue of the Americas, 2nd
Floor
New York,
NY 10019
April 12,
2011
Ms. Jamie
Kessel
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
100 F
Street, N.E.
Washington,
D.C. 20549
|
|
Form
8-K filed on December 14, 2010, as amended by Amendment No. 1 filed on
February 18, 2011 |
Dear Ms.
Kessel:
This will confirm our
conversation on March 21, 2011 that Wizard World, Inc. (the “Company”) will not be able to
respond to the Securities and Exchange Commission’s (the “Commission”) comment letter, dated
March 17, 2011(the “Letter”) regarding the Company’s
Form 8-K/A filed on February 18, 2011, by the tenth business day after the date
of the Letter. The Company is unable to respond by such time because
the Commission requested in the Letter that the Company provide
consolidated financial statements with Wizard Conventions, Inc. and/or Wizard
Entertainment, Inc. Therefore, the Company respectfully requests that
the deadline for the Company’s response be extended to Monday, May 16, 2011 in
order to allow adequate time for the Company to re-assess if predecessor issues
exist and, if so, to satisfy the accounting and audit requirements.
Please contact me at
(646) 308-1390
should you have
any questions. Thank you for your attention.
| |
|
|
|
|
| Sincerely, |
|
|
|
|
| |
|
|
|
|
| |
|
|
|
|
|
/s/
Gareb Shamus |
|
|
|
|
|
Gareb
Shamus |
|
|
|
|
|
President
and Chief Executive Officer |
|
|
|
|