United States securities and exchange commission logo 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