Exhibit 99.2

Corporate Resource Services, Inc. and Subsidiaries

Unaudited pro forma condensed consolidated financial statements

The following unaudited pro forma condensed combined financial statements give effect to the May 7, 2013 acquisition of the Summit Software division (“ Summit”) of Tri-Tel Communications, Inc. ("Tri-Tel") by Corporate Resource Services, Inc. (the "Company") under an "as if pooling-of-interests" method of accounting required by generally accepted accounting principles in the United States of America (“US GAAP”) because Tri-Tel, together with its affiliated entities and persons, was the beneficial owner of 90.5% of our  outstanding shares of common stock following the acquisition of Summit, including the shares to be issued to Tri-Tel in connection with the acquisition.  The “as if pooling-of-interests” gives effect to the pro forma adjustments described in the accompanying notes.

The unaudited pro forma condensed combined balance sheet gives effect to the pooling of interests based on the historical balance sheet of the Company and its subsidiaries as of September 28, 2012 and the balance sheet of Summit as of September 30, 2012 and is included as part of Exhibit 99.2 to this Current Report on Form 8-K, as amended (this “Report”).  The audited balance sheet information of the Company and its subsidiaries was derived from the audited balance sheet of the Company and its subsidiaries at September 28, 2012 that is included in Amendment No. 1 to its Annual Report on Form 10-K/A, which was filed with the Securities and Exchange Commission on May 7, 2013.

The unaudited pro forma condensed combined statements of operations are presented as of September 28, 2012  is based on the Company’s most recently completed fiscal year and the historical results of Summit are included as part of Exhibit 99.2 to this Report.  The historical results of the Company and its subsidiaries were derived from its audited consolidated statement of income for the year ended September 28, 2012 that was included in its Annual Report in Amendment No. 1 to its Annual Report on Form 10-K/A, which was filed with the Securities and Exchange Commission on May 7, 2013.

In complying with US GAAP requirements for pooling-of-interests, the financial results of Summit were included in the financial statements of the Company and its subsidiaries that were included in the Company’s Amendment No. 1 to its Quarterly Report on Form 10-Q for the three months ended on April 5, 2013, which was filed with the Securities and Exchange Commission on May 21, 2013.

The following unaudited pro forma condensed combined financial statements have been prepared for illustrative purposes only and are not necessarily indicative of the consolidated financial position or results of operations in future periods or the results that actually would have been realized had Summit and the Company been combined during the specified periods. The following unaudited pro forma condensed combined financial statements, including the notes thereto, are qualified in their entirety by reference to, and should be read in conjunction with, the historical financial statements referred to above.

The historical information with respect to Summit has been recast to provide its balance sheet and statement of operations as if its fiscal year ended September 30, 2012.