| ROGERS & HARDIN | ||
| ATTORNEYS AT LAW | ||
| A LIMITED LIABILITY PARTNERSHIP | 2700 INTERNATIONAL TOWER, PEACHTREE CENTER | |
220 PEACHTREE STREET, N.E. | ||
ATLANTA, GEORGIA 30303-1601 | ||
(404) 522-4700 | ||
FACSIMILE: (404) 525-2224 |
| WRITER’S DIRECT DIAL NUMBER | ||||
| (404) 420-4646 | ||||
| WRITER’S E-MAIL ADDRESS | ||||
| LAG@RH-LAW.COM |
June 2, 2005
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Larry Spirgel
| Re: | i2 Telecom International, Inc. | |
| Form 10-KSB for the fiscal year ended December 31, 2004 | ||
| Filed March 31, 2005 | ||
| Form 10-QSB for the quarter ended March 31, 2005 | ||
| Filed May 16, 2005 | ||
| File No. 0-27704 |
Ladies and Gentlemen:
On behalf of i2 Telecom International, Inc. (the “Company”), we hereby inform the Staff that the Company anticipates responding no later than June 15, 2005 to the comments of the Staff contained in the letter from Larry Spirgel to David C. Burns dated May 24, 2005.
Please contact the undersigned at the number set forth above if you have any questions or comments concerning this letter.
Sincerely, |
/s/ Lori A. Gelchion |
Lori A. Gelchion |
| cc: | Mr. Joe Cascarano |
Ms. Ivette Leon
