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SEC Company Response from I2 TELECOM INTERNATIONAL INC (CIK 0000949371) — Jul 7, 2005

I2 TELECOM INTERNATIONAL INC (CIK 0000949371)
Date: July 7, 2005 · CIK: 0000949371 · Accession: 0001193125-05-138831

AI Filing Summary & Sentiment

Referenced dates: June 23, 2005

Date
July 7, 2005
Author
/s/ Lori A. Gelchion
Form
CORRESP
Company
I2 TELECOM INTERNATIONAL INC (CIK 0000949371)

Letter

Letter of Correspondence

[Letterhead of Rogers & Hardin LLP]

WRITER’S DIRECT DIAL NUMBER

(404) 420-4646

WRITER’S E-MAIL ADDRESS

LAG@RH-LAW.COM

July 7, 2005

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

450 Fifth Street, N.W.

Washington, D.C. 20549

Attention: Larry Spirgel

Re: i2 Telecom International, Inc.

Form 10-KSB for the fiscal year ended December 31, 2004

Filed March 31, 2005

Form 10-KSB/A for the fiscal year ended December 31, 2004

Filed June 17, 2005

Form 10-QSB for the quarter ended March 31, 2005

Filed May 16, 2005

Form 10-QSB/A for the quarter ended March 31, 2005

Filed June 17, 2005

File No. 0-27704

Ladies and Gentlemen:

On behalf of i2 Telecom International, Inc. (the “Company”), we hereby inform the Staff that the Company anticipates responding no later than July 11, 2005 to the comments of the Staff contained in the letter from Larry Spirgel to David C. Burns dated June 23, 2005.

Please contact the undersigned at the number set forth above if you have any questions or comments concerning this letter.

Sincerely,
/s/ Lori A. Gelchion

Show Raw Text
CORRESP
1
filename1.htm

Letter of Correspondence

 [Letterhead of Rogers & Hardin LLP]

WRITER’S DIRECT DIAL NUMBER

(404) 420-4646

WRITER’S E-MAIL ADDRESS

LAG@RH-LAW.COM

 July 7, 2005

 VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 450 Fifth Street, N.W.

 Washington, D.C. 20549

 Attention: Larry Spirgel

Re:
i2 Telecom International, Inc.

 Form 10-KSB for
the fiscal year ended December 31, 2004

 Filed March 31, 2005

 Form 10-KSB/A for the fiscal year ended December 31, 2004

 Filed June 17, 2005

 Form 10-QSB for the quarter ended March 31, 2005

 Filed May 16, 2005

 Form 10-QSB/A for the quarter ended March 31, 2005

 Filed June 17, 2005

 File No. 0-27704

 Ladies and Gentlemen:

 On behalf of i2 Telecom International, Inc. (the “Company”), we hereby inform the Staff that the Company
anticipates responding no later than July 11, 2005 to the comments of the Staff contained in the letter from Larry Spirgel to David C. Burns dated June 23, 2005.

 Please contact the undersigned at the number set forth above if you have any questions or comments concerning this letter.

 Sincerely,

 /s/ Lori A. Gelchion

 Lori A. Gelchion

cc:
Mr. Joe Cascarano

 Ms. Ivette Leon