RICHARDSON & PATEL LLP
10900 Wilshire Boulevard
Suite 500
Los Angeles, CA 90024
Telephone (310) 208-1182
Facsimile (310) 208-1154
February 19, 2008
VIA EDGAR AND FACSIMILE
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Joe Cascarano
Facsimile: (202) 772-9205
| RE: | i2 Telecom Internationl, Inc. |
Form 10-KSB and 10-KSB/A for the Fiscal Year Ended December 31, 2006
Filed April 2, 2007 and August 23, 2007, respectively, and
Form 10-QSB/A for the Fiscal Quarters Ended June 30, 2007 and September 30, 2007
Filed August 23, 2007 and November 14, 2007
Response Letter Dated June 15, 2006
File No. 000-27704
Ladies and Gentlemen:
Reference is made to Mr. Larry Spirgel’s letter (the “Comment Letter”) dated January 31, 2008 to Mr. Paul R. Arena, Chief Executive Officer of i2 Telecom International, Inc. (the “Company”) regarding the above-referenced file.
The Company shall respond to the comments raised in the Comment Letter on or before February 29, 2008. The Company requires this additional time to complete its response because of the time involved with analysis of the useful life of an intangible asset as requested in Comment 1.
If you have any questions or further comments, please do not hesitate to contact the undersigned at (310) 208-1182 or via fax at (310) 208-1154.
Very truly yours,
RICHARDSON & PATEL LLP
/s/ Peter Hogan
Peter Hogan
cc: Paul Arena
