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<SEC-DOCUMENT>0000950123-10-006216.txt : 20100412
<SEC-HEADER>0000950123-10-006216.hdr.sgml : 20100412
<ACCEPTANCE-DATETIME>20100128172402
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-006216
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100128

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BROOKSIDE TECHNOLOGY HOLDINGS, CORP.
		CENTRAL INDEX KEY:			0001367001
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMUNICATION SERVICES, NEC [4899]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5313-B FM 1960 WEST #224
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77069
		BUSINESS PHONE:		281-350-1173

	MAIL ADDRESS:	
		STREET 1:		5313-B FM 1960 WEST #224
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77069

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CRUISESTOCK INC.
		DATE OF NAME CHANGE:	20060621
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<HEAD>
<TITLE>corresp</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>BROOKSIDE TECHNOLOGY HOLDINGS CORP.</B><BR>
15500 Roosevelt Blvd.<BR>
Suite&nbsp;101<BR>
Clearwater, FL 33760<BR>
(727)&nbsp;535-2151
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">January&nbsp;28, 2010
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>VIA EDGAR </B></U><BR>
Mr.&nbsp;Larry Spirgel<BR>
Assistant Director<BR>
Division of Corporation Finance<BR>
Mail Stop 3720<BR>
Securities and Exchange Commission<BR>
100 F Street, NE<BR>
Washington, D.C. 20549

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>Re:&nbsp;</B></TD>
    <TD width="1%"><B>&nbsp;</B></TD>
    <TD><B>Brookside Technology Holdings Corp. (the &#147;Company&#148;)</B><BR><B>
Amendment No.&nbsp;1 to </B><B>Form 10-K</B><B> for the Year Ended December&nbsp;31, 2008 Filed</B><BR><B>
January&nbsp;12, 2010 (the &#147;2008 </B><B>Form 10-K</B><B>)</B><BR><B>
Form&nbsp;10-Q for the Quarterly Period Ended June&nbsp;30, 2009 (the &#147;June </B><B>Form 10-Q</B><B>)</B><BR><B>
File No.&nbsp;0-52702</B><BR></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Mr.&nbsp;Spirgel:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We hereby respond to the comments of the Staff of the Division of Corporation Finance, dated
January&nbsp;19, 2010, with respect to the above-referenced filings. For your convenience, the Staff&#146;s
comments are set forth in bold below and our responses follow the comments.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Amendment No.&nbsp;1 to Form 10-K for the Year Ended December&nbsp;31, 2008</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>Exhibits</B></U>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>1.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Your disclosure on page 24 indicates that your code of ethics has been filed as an
exhibit under Item&nbsp;13. However, it appears to have been inadvertently omitted. Please file
a Part&nbsp;II amendment to your </B><B>Form 10-K</B><B> to include this exhibit.</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Today the Company is filing a Part&nbsp;II amendment to the Form 10-K to include this exhibit.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>2.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>As requested by Comment 18 from our letter dated August&nbsp;19, 2009, please file the
outstanding notes payable to your executive officers and shareholders as exhibits to your
Form&nbsp;10-K. See item </B><B>601(b)(10)(ii)</B><B>(A) of Regulation&nbsp;S-K.</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Today the Company is filing a Part&nbsp;II amendment to the Form 10-K to include these exhibits.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->1<!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Form&nbsp;10-Q for the Quarterly Period Ended June&nbsp;30, 2009</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>3.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please amend your </B><B>Form 10-Q</B><B> in the manner you proposed in your supplemental response
dated October&nbsp;23, 2009, including amendments to Items 1, 2 and 4T.</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company will use its best efforts to file an amendment to its Form 10-Q in the manner you
proposed in your supplemental response dated October&nbsp;23, 2009 within the next two weeks.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Additionally, the Company hereby acknowledges that:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company is responsible for the adequacy and accuracy of the disclosure
in all of its filings;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>staff comments or changes to disclosure in response to Staff comments in the
filings reviewed by the staff do not foreclose the Commission from taking any
action with respect to the filing; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company may not assert Staff comments as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of
the United States.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Should you have any further questions or comments, please call me at the number indicated
above.
</DIV>


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Very truly yours,<BR>
<BR>
<B>Brookside Technology Holdings Corp.</B><BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/ Bryan McGuire
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Bryan McGuire, Chief Financial Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt"><!-- Folio -->2<!-- /Folio -->
</DIV>



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