CLIFFORD L. NEUMAN, P.C.
Attorney at Law
TEMPLE-BOWRON HOUSE
1507 PINE STREET
BOULDER, COLORADO 80302
Telephone: (303) 449-2100
Facsimile: (303) 449-1045
E-mail: clneuman@neuman.com
June 12, 2006
VIA EDGAR FILING
U.S. Securities and Exchange Commission
Attention: Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Re:
SkyLynx Communications, Inc.
SEC File No. – 000-27635
Form 8k – Filed May 30, 2006
Gentlemen:
On behalf of SkyLynx Communications, Inc. (the “Company”), I am writing in connection with your comment letter of June 1, 2006 covering the above-referenced filing of the Company.
Concurrently herewith, the Company has filed its Form 8-K/A amending the Current Report to respond to your comments. Specifically, our responses are as follows:
Comment No. 1
Revised as requested.
Comment No. 2
Revised as requested.
Please let me know if you have any further comments or questions.
Sincerely,
/s/Clifford L. Neuman
Clifford L. Neuman
cc:
Client
