Wisan, Smith, Racker & Prescott, LLC
132 Pierpont Avenue, Suite 250
Salt Lake City, UT 84101
October 28, 2011
Mr. John Stickel,
Attorney-Advisor
Securities and Exchange Commission
Division of Corporate Finance
100 F Street NE
Washington, D.C. 20549
Re:
Immobiliare Global Investments, Inc.
Registration Statement on Form S-1/A2
Filed September 29, 2011
File No. 333-174261
Dear Mr. Stickel:
Immobiliare Global Investments, Inc. (“Registrant”) has provided Wisan, Smith, Racker & Prescott, LLC (“Wisan”) with a copy of the Securities and Exchange Commission (“SEC”) staff comment letter dated October 12, 2011 and has requested our response to their proposed disclosure regarding comment number 9. Pursuant to this letter we are advising the SEC staff that we agree with the disclosure of Registrant in response to comment number 9 and we further acknowledge that this letter will be attached as Exhibit 16 to the next amendment to the registration statement filed by Registrant.
Sincerely,
/s/:Wisan, Smith, Racker & Prescott, LLC
cc:
Immobiliare Global Investments, Inc.