SEC Comment Letter for ELEC COMMUNICATIONS CORP (CIK 0000090721) — Jun 1, 2005
ELEC COMMUNICATIONS CORP (CIK 0000090721)
Date: June 1, 2005 · CIK: 0000090721 · Accession: 0000000000-05-026894
AI Filing Summary & Sentiment
Letter
Mail Stop 4-7 June 1, 2005 Via U.S. Mail and Fax Mr. Paul H. Riss Chief Executive Officer eLEC Communications Corp. 75 South Broadway, Suite 302 White Plains, New York 10601
Re: eLEC Communications Corp. Form 10-KSB for the fiscal year ended November 30, 2004 Filed March 15, 2005 File No. 0-04465
Dear Mr. Riss:
We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments.
Sincerely,
Larry Spirgel
Assistant Director
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> Mail Stop 4-7 June 1, 2005 Via U.S. Mail and Fax Mr. Paul H. Riss Chief Executive Officer eLEC Communications Corp. 75 South Broadway, Suite 302 White Plains, New York 10601 Re: eLEC Communications Corp. Form 10-KSB for the fiscal year ended November 30, 2004 Filed March 15, 2005 File No. 0-04465 Dear Mr. Riss: We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments. Sincerely, Larry Spirgel Assistant Director cc: David R. Swarthout, Esq. Pryor Cashman Sherman & Flynn LLP Via Facsimile: 212.798.6375 </TEXT> </DOCUMENT>