Room 4561

	January 12, 2006

Ms. Mildred Carroll
Corporate Secretary
Seamless Wi-Fi, Inc.
800 North Rainbow Boulevard, Suite 208
Las Vegas, Nevada 89107

Re:	Seamless Wi-Fi, Inc.
	Schedule 14A filed January 5, 2006
	File No. 0-20259

Dear Ms. Carroll:

      This is to advise you that we have limited our review of the
above filing to the matters addressed in the comments below.  No
further review of the filing has been or will be made.  Where
indicated, we think you should revise your document in response to
these comments.  If you disagree, we will consider your
explanation
as to why our comment is inapplicable or a revision is
unnecessary.
Please be as detailed as necessary in your explanation.  In some
of
our comments, we may ask you to provide us with supplemental
information so we may better understand your disclosure.  After
reviewing this information, we may or may not raise additional
comments.

      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 numbers listed
at
the end of this letter.

1. Your preliminary proxy statement indicates that your name is
now
Seamless Wi-Fi, Inc.  Our EDGAR system still indicates that your
company`s name is Internet Business International, Inc.  We
further
note the disclosure made in your Form 8-K filed May 16, 2005 of
your
name change from Alpha Wireless Broadband, Inc. to Seamless Wi-Fi,
Inc.  Please update your name with our EDGAR system.  Please feel
free to contact our EDGAR Filing Support at (202) 551-8900 for
additional guidance.  Please also advise us how your name changes
were implemented without amending your charter to effect the
changes
in your name.

2. Other than your current preliminary proxy statement, we note
that
you have not filed proxy statements with respect to any annual
meeting since your proxy statement filed on September 5, 2000.
Please advise us why there have been no proxy statements
pertaining
to an annual meeting that have been filed since September 5, 2000.


*              *              *              *


      As appropriate, please amend your filing and respond to
these
comments within 10 business days or tell us when you will provide
us
with a response.  You may wish to provide us with marked copies of
the amendment to expedite our review.  Please furnish a cover
letter
with your amendment that keys your responses to our comments and
provides any requested supplemental information.  Detailed cover
letters greatly facilitate our review.  Please understand that we
may
have additional comments after reviewing your amendments and
responses to our comments.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings to be certain that the
filings includes all information required under the Exchange Act
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 writing, 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 connection with our review of
your
filing or in response to our comments on your filing.

      You may contact Daniel Lee at (202) 551-3477, or Anne
Nguyen,
Special Counsel, at (202) 551-3611, with any questions.  If you
need
further assistance, you may contact me at (202) 551-3730.

	Sincerely,


	Barbara C. Jacobs
	Assistant Director