Itonis (ITNS) CORRESP Correspondence with SEC

ITONIS INC.
Klimentska 10, 110 00 Prague 1
Czech Republic
Tel: +420 296578180 / Fax: +420 296578199

August 24, 2006

MAILSTOP 7010

The United States Securities
and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549

Attention: Mr. Matt Frank

ITONIS INC. (the “Company”)

Form SB-2 Registration Statement, as amended

SEC File No. 333-134032

Pursuant to Rule 461 under theSecurities Act of 1933, as amended, the Company hereby requests acceleration of the effective date of its Registration Statement on Form SB-2 to 4:30 p.m. (EST) on Monday, August 28, 2006, or as soon thereafter as is practicable.

The Company is aware of its responsibilities relating to the proposed public offering of its securities as specified in its Registration Statement under theSecurities Act of 1933 and the Securities Exchange Act of 1934. The Company further acknowledges that:

• should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
   
• the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
   
• the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions, please do not hesitate to contact me. Thank you for your assistance.

Yours truly,

ITONIS INC.

/s/Nicolas Lavaud                
Nicolas Lavaud, President