Via Facsimile and U.S. Mail
Mail Stop 6010


January 20, 2006

Mr. Peter Sollenne
Chief Executive Officer
IT& E International Group
505 Lomas Santa Fe Drive, Suite 200
Solana Beach, CA 92075


	Re:	IT&E International Group
	Item 4.01 Form 8-K
      	Filed January 20, 2006
	File No.  000-50095

Dear Mr. Sollenne:

      We have reviewed your filing and have the following comment.
Where indicated, we think you should revise your document in
response
to this comment.  If you disagree, we will consider your
explanation
as to why our comment is inapplicable or a revision is
unnecessary.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call us at the telephone number listed
at
the end of this letter.

Item 4.01 Form 8-K
1. Please state explicitly whether during your two most recent
fiscal
years and subsequent interim period through the date of the
termination there were any disagreements with your former
accountant
as described in Item 304(a)(1)(iv) of Regulation S-B.  You should
specify the "subsequent interim period" as the "interim period
through January 17, 2006" (the termination date).



*    *    *    *

      Please provide us the information requested within 5
business
days of the date of this letter or tell us when you will provide a
response prior to the expiration of the 5-day period. Please
furnish
a letter with your response that keys your response to our
comment.
Detailed letters greatly facilitate our review.  You should file
the
letter on EDGAR under the form type label CORRESP.  Please
understand
that we may have additional comments after reviewing your response
to
our comment.

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that they
have
provided all information required under the Securities Exchange
Act
of 1934 and that they have provided all information investors
require
for an informed investment decision.  Since the company and its
management are in possession of all facts relating to a company`s
disclosure, they are responsible for the accuracy and adequacy of
the
disclosures they have made.

	In connection with responding to our comments, please
provide,
in your letter, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and

* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

       In addition, please be advised that the Division of
Enforcement has access to all information you provide to the staff
of
the Division of Corporation Finance in our review of your filing
or
in response to our comments on your filing.


      If you have any questions, please do not hesitate to call me
at
(202) 551-3657.


            Sincerely,


								Amy C. Bruckner
								Staff Accountant
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Mr. Peter Sollenne
IT&E International Group
January 20, 2006
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