LEGAL & COMPLIANCE, LLC
LAURA ANTHONY, ESQUIRE
STUART REED, ESQUIRE WWW.LEGALANDCOMPLIANCE.COM
60; DIRECT E-MAIL:
& #160; LANTHONY@LEGALANDCOMPLIANCE.COM
September 11, 2006
VIA ELECTRONIC EDGAR FILING
AND FAX (202)772-9205
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attn: Michele M. Anderson, Legal Branch Chief
RE: IElement Corporation
Amendment No. 7 to Registration Statement on Form SB-2
Filed September 1, 2006
File No. 333-131451
Dear Ms. Anderson:
As a follow up to my telephone conversation with Wm. Bennett today, and in accordance with Rule 461 promulgated under the Securities Act of 1933, IElement Corporation requests that the effective date of its registration statement on Form SB-2 be accelerated to become effective on Wednesday, September 13, 2006, or as soon thereafter as possible.
Your attention to this matter is appreciated.
Legal & Compliance, LLC
By:______________________
Laura Anthony, Esq.
330 CLEMATIS STREET, #217 • WEST PALM BEACH, FLORIDA • 33401 • PHONE: 561-514-0936 • FAX 561-514-0832
OFFICES IN WEST PALM BEACH AND MIAMI BEACH
