Telupay International Inc.
First Island House
Peter Street
St. Helier, Jersey, Channel Islands JE4 8SG
Via EDGAR Correspondence
December 23, 2013
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.
United States of America 20549
Attention: Mr. Larry Spirgel, Assistant Director
Dear Sirs/Mesdames:
Re: Telupay International Inc. (f/k/a I-Level Media Group Incorporated)
Form 8-K
Filed September 30, 2013
File No. 000-52069
This response is submitted under the Closing Comments of your letter to Telupay International Inc. (the "Company") dated October 24, 2013, which required that the Company provide a written statement acknowledging certain items set forth in your letter.
Accordingly, the Company hereby acknowledges as follows:
- 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 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,
Telupay International Inc.
Per: /s/ Adrian Crawford Ansell
Adrian Crawford Ansell
President, Chief Executive Officer and a director