INTERNATIONAL LAND ALLIANCE, INC.
350 10th Ave., Suite 1000
San Diego, California 9211
Tele: (877) 661-4811
December 7, 2017
REVISED
Division of Corporation Finance
Securities and Exchange Commission
100 F Street NE
Washington D.C. 20549
| Attn: | Dietrich A. King, Assistant Director |
| | David Lin, Staff Attorney |
| | Amit Pande, Accounting Branch Chief |
| | John A. Spitz, Staff Accountant |
| | Re: | International Land Alliance, Inc. ("Registrant" and/or "Company") |
| | | Amendment No. 7 to Registration Statement on Form S-1 (the "Registration Statement") |
| | | Filed on December 4, 2017 |
| | | File No. 333-209484 |
Gentlepersons:
On behalf of the Registrant, I hereby request "acceleration" of the effective date of the Registration Statement to 12:00 p.m., Washington, D.C. time, on Monday, December 11, 2017, or as soon thereafter as practical.
Thank you for your cooperation and courtesies in this matter.
Very truly yours,
By: /s/ Roberto Jesus Valdes
Roberto Jesus Valdes, President & CEO
