ADVANCED CELLULAR INC.
                            Suite 17 - 5348 Vegas Dr.
                               Las Vegas NV 89108
                                       USA


December 6, 2010

VIA EDGAR

United States Securities and Exchange Commission
100 F Street North East
Mail Stop 20549-0407
Washington, DC 20549

Dear Sirs:

     Re: Advanced Cellular Inc. (The "Company")

     In  connection  with the Company's  Form S-1  Registration  Statement,  the
Company hereby requests  acceleration of the effective date of the  Registration
Statement to 4:00 p.m. (EST)  Wednesday,  December 8, 2010 or as soon thereafter
as possible, in accordance with Rule 461(a) of Regulation C.

     We acknowledge that

     *    should the  Commission  or the staff,  acting  pursuant  to  delegated
          authority,  declare the filing  effective,  it does not  foreclose the
          Commission from taking any action with respect to the filing;

     *    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 in the filing; and

     *    the company may not assert the staff  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 trust you will find the foregoing to be in order. Please do not hesitate
to contact the undersigned should you have any questions in this regard.

                                   Yours truly,

                                   ADVANCED CELLULAR INC.


                                   /s/ Nir Eliyahu
                                   ------------------------------
                                   Per: Nir Eliyahu
                                        President