Global Equity International, Inc. Al Habtoor Business Tower Level 28, P.O. Box 29805 Dubai Marina, Dubai, UAE January 29, 2013 Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: Wilson K. Lee, Staff Accountant Re: Global Equity International, Inc. Item 4.01 Form 8-K Filed on January 25, 2013 File No. 000-54557 Dear Madam or Sir, This letter is in response to your letter to me of January 25, 2013, regarding the above referenced matter ("Comment Letter"). Our responses to the Comment Letter follow: Form 8-K Filed on January 25, 2013 Response to Comment 1: We have amended our Form 8-K in accordance with your comment and have attached a new Exhibit 16. Acknowledgement We acknowledge that: * the Company is responsible for the adequacy and accuracy of the disclosure in the filing; * staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; * the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Please address any further comments to our attorney, David E. Wise, Esq. Mr. Wise's contact information is set forth below: Law Offices of David E. Wise, P.C. Attorney at Law The Colonnade 9901 IH-10 West, Suite 800 San Antonio, Texas 78230 Telephone: (813) 645-3025 Facsimile: (210) 579-1775 Email: wiselaw@verizon.net Sincerely, By: /s/ Enzo Taddei ---------------------------------- Enzo Taddei Chief Financial Officer