Mail Stop 4-7 							June 1, 2005 Via U.S. Mail and Fax Mr. Paul H. Riss Chief Executive Officer eLEC Communications Corp. 75 South Broadway, Suite 302 White Plains, New York 10601 Re:	eLEC Communications Corp. 	Form 10-KSB for the fiscal year ended November 30, 2004 	Filed March 15, 2005 	File No. 0-04465 Dear Mr. Riss: 	We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments. 								Sincerely, 								Larry Spirgel 								Assistant Director cc:	David R. Swarthout, Esq. 	Pryor Cashman Sherman & Flynn LLP 	Via Facsimile: 212.798.6375