[Letterhead of Rogers & Hardin LLP]
| WRITER’S DIRECT DIAL NUMBER |
| (404) 420-4646 |
| WRITER’S E-MAIL ADDRESS |
| LAG@RH-LAW.COM |
July 7, 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-KSB/A for the fiscal year ended December 31, 2004
Filed June 17, 2005
Form 10-QSB for the quarter ended March 31, 2005
Filed May 16, 2005
Form 10-QSB/A for the quarter ended March 31, 2005
Filed June 17, 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 July 11, 2005 to the comments of the Staff contained in the letter from Larry Spirgel to David C. Burns dated June 23, 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
