iVoice Technology, Inc.
750 Highway 34
Matawan, New Jersey 07747
August 3, 2005
VIA EDGAR and FACSIMILE (202-772-9210)
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Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: iVoice Technology, Inc.
Registration Statement on Form SB-2
SEC File No. 333-120490
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Ladies and Gentlemen:
On behalf of iVoice Technology, Inc. (the "Company"), the
undersigned hereby respectfully requests, pursuant to Rule 461 under the
Securities Act of 1933, that the effective date of the above-captioned
Registration Statement be accelerated to 5:00 p.m., New York City time, on
August 4, 2005 or as soon as practicable thereafter.
The undersigned, on behalf of the Company, hereby acknowledges that:
o should the Commission or the Staff, acting pursuant to
delegated authority, declare this filing effective, it does
not foreclose the Commission from taking any action with
respect to the filing;
o the action of the Commission or the Staff, acting pursuant to
delegated authority, in declaring the filing effective, does
not relieve the company from its full responsibility for the
adequacy and accuracy of the disclosure of the filing; and
o the Company may not assert the staff's comments and the
declaration of effectiveness as a defense in any proceeding
initiated by the Commission or any person under the federal
securities laws of the United States.
We ask that Marilyn Feuer (telephone 212-715-9149) be advised upon
the Registration Statement becoming effective.
Respectfully submitted,
IVOICE TECHNOLOGY, INC.
By: /s/ Jerome R. Mahoney
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Name: Jerome R. Mahoney
Title: Chairman of the Board
cc: Marilyn Feuer