SEC Company Response from ELEC COMMUNICATIONS CORP (CIK 0000090721) — Jun 8, 2005

ELEC COMMUNICATIONS CORP (CIK 0000090721)
Date: June 8, 2005 · CIK: 0000090721 · Accession: 0000914317-05-002030

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File numbers found in text: 333-123696

Date

June 8, 2005

Author

Not clearly detected

Form

CORRESP

Company

ELEC COMMUNICATIONS CORP (CIK 0000090721)

Letter

Re: eLEC Communications Corp. Registration Statement on Form SB-2 File No. 333-123696 -------------------

eLEC COMMUNICATIONS CORP. 75 South Broadway, Suite 302 White Plains, New York 10601

June 8, 2005

Division of Corporation Finance Securities and Exchange Commission Judiciary Plaza 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Larry Spirgel (Fax - 202-772-9206)

Ladies and Gentlemen:

eLEC Communications Corp. (the "Company") hereby requests that the effectiveness of its Registration Statement on Form SB-2, File No. 333-123696 (the "Registration Statement" ), be accelerated so that the Registration Statement will become effective by 10:00 a.m., New York City time, on Friday, June 10, 2005, or as soon thereafter as is practicable.

In connection with this request, the Company hereby acknowledges that:

1. should the Securities and Exchange Commission (the "Commission") or the Commission staff, acting pursuant to delegated authority, declare the Registration Statement effective, the Commission shall not be foreclosed from taking any action with respect to the Registration Statement;

2. the action of the Commission or the Commission staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosures in the Registration Statement; and

3. the Company may not assert the acceleration of the effectiveness of the Registration Statement pursuant to this request as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please notify Eric M. Hellige of Pryor Cashman Sherman & Flynn LLP at 212-326-0846 when the Registration Statement is declared effective.

Very truly yours,
eLEC COMMUNICATIONS CORP.

Show Raw Text

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<TYPE>CORRESP
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<TEXT>

                            eLEC COMMUNICATIONS CORP.
                          75 South Broadway, Suite 302
                          White Plains, New York 10601

                                                        June 8, 2005

Division of Corporation Finance
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Larry Spirgel (Fax - 202-772-9206)

                        Re:   eLEC Communications Corp.
                              Registration Statement on Form SB-2
                              File No. 333-123696
                              -------------------

Ladies and Gentlemen:

     eLEC Communications Corp. (the "Company") hereby requests that the
effectiveness of its Registration Statement on Form SB-2, File No. 333-123696
(the "Registration Statement" ), be accelerated so that the Registration
Statement will become effective by 10:00 a.m., New York City time, on Friday,
June 10, 2005, or as soon thereafter as is practicable.

     In connection with this request, the Company hereby acknowledges that:

          1.   should the Securities and Exchange Commission (the "Commission")
               or the Commission staff, acting pursuant to delegated authority,
               declare the Registration Statement effective, the Commission
               shall not be foreclosed from taking any action with respect to
               the Registration Statement;

          2.   the action of the Commission or the Commission staff, acting
               pursuant to delegated authority, in declaring the Registration
               Statement effective, does not relieve the Company from its full
               responsibility for the adequacy and accuracy of the disclosures
               in the Registration Statement; and

          3.   the Company may not assert the acceleration of the effectiveness
               of the Registration Statement pursuant to this request as a
               defense in any proceeding initiated by the Commission or any
               person under the federal securities laws of the United States.

     Please notify Eric M. Hellige of Pryor Cashman Sherman & Flynn LLP at
212-326-0846 when the Registration Statement is declared effective.

                                            Very truly yours,

                                            eLEC COMMUNICATIONS CORP.

                                            By:  /s/Paul H. Riss
                                                 -------------------------------
                                                 Name: Paul H. Riss
                                                 Title:  Chief Executive Officer

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