Via EDGAR
November 3, 2014
THE UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Larry Spirgel, Assistant Director
Re: | iWallet Corporation Registration Statement on Form S-1/A Filed October 28, 2014 File No. 333-198610 |
Dear Mr. Spirgel:
In connection with the Company’s Registration Statement on Form S-1/A filed October 28, 2014 (the “Registration Statement”), this correspondence shall serve as acknowledgment by the Company that there have been no material developments with regard to the Company’s business, operations, or financial condition since the filing of the Company’s Quarterly Report on Form 10-Q for the quarter ended June 20, 2014, except as disclosed in the Registration Statement.
iWallet Corporation.
/s/ Jack B. Chadsey
By: | Jack B. Chadsey |
Chief Executive Officer |