Incoming, Inc.
                          8300 N Hayden Road, Suite 207
                            Scottsdale, Arizona 85258
                              Phone: (480) 945-3477


July 9, 2008

U.S. Securities & Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Attention:   Dana Brown, Division of Corporate Finance

Dear Sirs/Mesdames:

Re:      Incoming, Inc. - Registration Statement on Form S-1
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         Request for Acceleration - File No. 333-152012
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In accordance with Regulation C, Rule 461, we hereby request acceleration of the
effective date of our registration statement on Form S-1, such that it be deemed
effective on Friday, July 11, 2008 at 3:00pm  (Eastern  Time),  or as soon as
practicable thereafter.

We are aware of our  obligations  under the Act in this  regard and  acknowledge
that:

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

2.       the action of the Commission or the staff, acting pursuant to delegated
         authority,  in declaring our filing effective, does not relieve us from
         our full responsibility for the adequacy or accuracy of the disclosure
         in our filing; and

3.       we may not assert 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.

Yours truly,

/s/ Yury Nesterov
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Incoming, Inc.
Yury Nesterov, President