Lang Michener LLP
BARRISTERS & SOLICITORS
| Vancouver Toronto Ottawa | 1500 - 1055 West Georgia Street, P.O. Box 11117 Vancouver, British Columbia, Canada V6E 4N7 Telephone (604) 689-9111 Facsimile (604) 685-7084 |
File Number: 57682-12
Web site: www.langmichener.com
Direct Line: (604) 691-7410
Direct Fax Line: (604) 893-2669
E-Mail: mtaylor@lmls.com
| August 28, 2006 |
| VIA FAX AND MAIL |
| MAIL STOP 7010 |
| EDGAR CORRESPONDENCE |
The United States Securities
and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
Attention: Mr. Matt Frank
Dear Mr. Frank:
| ITONIS INC. (the “Company”) |
| Form SB-2 Registration Statement, as amended |
| SEC File No. 333-134032 |
Further to your request, we enclose the Company’s amended request for acceleration of the Form SB-2 registration to be effective 4:30 p.m. (EST) on Monday, August 28, 2006. We have included the revised “Tandy” language in the acceleration letter, as requested. Please advise if you require any additional information from the Company in connection with this acceleration request.
Yours truly,
/s/ Michael H. Taylor
Michael H. Taylor
forLang MichenerLLP
MHT/iag
Encl.
