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                           July 8, 2021

       Robert McDermott
       Chief Executive Officer
       iCoreConnect Inc.
       3554 W. Orange Country Club Drive, Suite 220
       Winter Garden, Florida 34787

                                                        Re: iCoreConnect Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed June 29, 2021
                                                            File No. 333-257531

       Dear Mr. McDermott:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact
Katherine Wray, Staff Attorney, at 202-551-3483 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Technology
       cc:                                              Philip Snyderburn