ATTORNEYS AT LAW
250 PARK AVENUE
NEW YORK, NY 10177-1211
212.351.4500
FAX: 212.661.0989
EBGLAW.COM
SHARON L. FERKO
TEL: 212.351.3701
FAX: 212.661.0989
SFERKO@EBGLAW.COM
February 4, 2008
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20249
Mail Stop 4561
| Re: | INX Inc. Registration Statement on Form S-3, Filed October 15, 2007, (File No. 333-146710) (the “Registration Statement”) |
Ladies and Gentlemen:
I am writing on behalf of INX Inc. (the “Company”) to follow-up on your verbal request that the above-referenced Registration Statement be amended to include an updated Exhibit 23 prior to the Staff declaring it effective. In response to the Staff’s request, please be advised that concurrently with the submission of this letter, the Company is filing via EDGAR Amendment No. 1 to the Registration Statement, which includes a currently dated consent of Grant Thornton LLP, the Company’s registered public accountants, as Exhibit 23.2.
We are available at your convenience to discuss the Amendment to the Registration Statement and any questions or comments that you have relating thereto. We can be reached as follows: Sharon Ferko (telephone: (212) 351-3701) and Christopher Locke (telephone (212) 351-4605).
| Sincerely, | ||
| /s/ Sharon L. Ferko | ||
| Sharon L. Ferko |
| Attention: | ||
| Katherine Wray | ||
| Jay Ingram | ||
| cc: | James Long | |
| Brian Fontana | ||