[Iveda Letterhead]
April 5, 2012
United States Securities and Exchange Commission
Terence O’Brien, Accounting Branch Chief
Washington D.C. 20549
| Re: | Iveda Solutions, Inc. File No. 0-53285 |
| April 30, 2011 Form 8-K/A Filed July 15, 2011 |
| June 30, 2011 Form 10-Q Filed August 15, 2011 |
| September 30, 2011 Form 10-Q Filed November 14, 2011 |
Dear Mr. O’Brien:
Iveda Solutions, Inc. (the “Company”) hereby submits this letter confirming the one-week extension of the deadline to file the Company’s response to your comment letter dated March 22, 2012 regarding the above-referenced filings. The Company requires the additional time due to delays caused by the recent filing of its Form 10-K for the fiscal year ended December 31, 2011 and by a public holiday in Taiwan and Hong Kong. As agreed in your email correspondence dated April 5, 2012, the Company will provide its response no later than April 12, 2012.
Sincerely yours,
/s/ Lynne Phillis
Lynne Phillis
Controller
Iveda Solutions, Inc.
