CORRESP 1 filename1.htm

ATRINSIC, INC.

One GRAND CENTRAL PLACE, SUITE 2319

NEW YORk, NEW YORK 10165

September 29, 2014

United States Securities and Exchange Commission

Division of Corporation Finance

Washington, DC 20549

	RE:	Atrinsic, Inc.
		Form 10-12G
		Filed July 2, 2014
		File No. 000-51353

Dear Sirs:

This letter is being provided in response to your comment letter, dated September 9, 2014 (the “Comment Letter”), relating to Amendment No. 1 to the Registration Statement on Form 10-12G (the “Registration Statement”), filed August 18, 2014 by Atrinisc, Inc. (the “Company”). As per your request, the Company hereby acknowledges that:

• the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

• Staff comments or changes to disclosure in response to Staff comments do not foreclose the Securities and Exchange Commission (the “Commission”) from taking any action with respect to the filing; and

• 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.

Very truly yours,

/s/ EDWARD GILDEA

Edward Gildea,

Chief Executive Officer