March 17, 2014
To: | Barbara C. Jacobs, Assistant Director |
| Or Jeff Kauten, Attorney-Advisor |
| United States Securities and Exchange Commission |
| Division of Corporation Finance |
| 100 F Street, NE |
| Washington, D.C. 20549 |
|
|
Re: | ISMO Tech Solutions, Inc. |
| Amendment No. 1 to Registration Statement on Form S-1 |
| Filed February 11, 2014 |
| File No.: 333-193328 |
Dear Ms. Jacobs:
In consideration of the telephonic conversation between the Commission and ISMO Tech Solutions, Inc., a Nevada corporation (the “Registrant”), occurring on or about March 14, 2014, pertaining to the Registrant’s Registration Statement on Form S-1 (the “Filing”) as filed with the Commission on February 28, 2014, the Registrant submits a pre-effective amendment to the Filing for the sole purpose of filing a complete and accurate Report of Independent Registered Public Accounting Firm.
If any further questions or comments should arise, feel free to contact Enrique Navas at tel: (888) 766-4660. Alternatively, you may contact Bauman & Associates Law Firm, U.S. counsel for the Registrant, at tel: (702) 533-8372.
Sincerely,
/s/ Enrique Navas
Enrique Navas
President
Casa 11 – Princesa de Gales
Calle Oxford, Las Cumbres
Panama, Republic de Panama