United States securities and exchange commission logo





                              November 9, 2021

       David Ly
       Chief Executive Officer
       Iveda Solutions, Inc.
       460 S. Greenfield Road, Ste. 5
       Mesa, Arizona 85206

                                                        Re: Iveda Solutions,
Inc.
                                                            Amendment No. 2 to
Registration Statement on Form 10-12G
                                                            Filed November 4,
2021
                                                            File No. 000-53285

       Dear Mr. Ly:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

            After reviewing your response and any amendment you may file in
response to these
       comments, we may have additional comments. Our references to prior
comments refer to
       comments in our November 3, 2021 letter.

       Amendment No. 2 to Form 10-12G filed November 4, 2021

       Item 15. Financial Statements and Exhibits
       Unaudited Consolidated Financial Statements
       Note 10. Subsequent Events, page 74

   1.                                                   We note your response
to prior comment 5. Please revise to include a discussion of the
                                                        $115,865 paydown of the
Shanghai Bank debt and amendment of the maturity date to
                                                        February 2024. Also,
revise to disclose the date through which subsequent events have
                                                        been evaluated and
state whether that is the date the financial statements were issued or
                                                        available to be issued.
Refer to ASC 855-10-50-1 and 50-2.
 David Ly
FirstName  LastNameDavid  Ly
Iveda Solutions, Inc.
Comapany 9,
November   NameIveda
              2021    Solutions, Inc.
November
Page 2     9, 2021 Page 2
FirstName LastName
Exhibits

2.       We note that you filed your agreement with Chunghwa Telecom as Exhibit
10.16;
         however, the filed agreement is in a foreign language. Please file an
English translation of
         the agreement. Refer to Exchange Act Rule 12b-12(d).
3.       The filing of a consent to the use of an audit report is not required
in an Exchange Act
         registration statement. To the extent that you continue to include a
consent in this filing,
         please ensure that it is currently dated.
        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.

       You may contact Megan Akst, Senior Staff Accountant, at (202) 551-3407
or
Kathleen Collins, Accounting Branch Chief, at (202) 551-3499 if you have
questions regarding
comments on the financial statements and related matters. Please contact
Alexandra Barone,
Staff Attorney, at (202) 551-8816 or Mitchell Austin, Staff Attorney, at (202)
551-3574 with any
other questions.



                                                                Sincerely,

                                                                Division of
Corporation Finance
                                                                Office of
Technology
cc:      Peter Campitello