SecProbe.io

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>telesource8kltr.txt
<DESCRIPTION>TELESOURCE INTL ITEM 4 8K FILED 8/2/04 COMMENT LETTER THOMPSON
<TEXT>

August 10, 2004

Mr. Bud Curley
Telesource International, Inc.
860 Parkview Blvd.
Lombard, Illinois 60148

RE:  	Form 8-K Item 4 filed August 2, 2004
	File # 333-92445

Dear Mr. Curley:

We have reviewed your filing and have the following comments.  Where
indicated, we think you should revise your documents in response to
these comments.  If you disagree, we will consider your explanation as
to why our comment is inapplicable or a revision is unnecessary.
Please be as detailed as necessary in your explanation.  In some of
our comments, we may ask you to provide us with supplemental
information so we may better understand your disclosure.  After
reviewing this information, we may or may not raise additional
comments.

	Please understand that the purpose of our review process is to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.  We
look forward to working with you in these respects.  We welcome any
questions you may have about our comments or on any other aspect of
our review.  Feel free to call us at the telephone number listed at
the end of this letter.

1. Revise your filing to provide the information required by Item
304(a)(1)(v) of Regulation S-K, regarding any reportable event (i.e.
internal control weakness, etc.) that the former accountant advised
the company of during the two most recent fiscal years and subsequent
interim period through the date of resignation.  If there were no such
reportable events, please disclose this fact.

2. We note that you have engaged a new accountant.  Revise your filing
to indicate if, during the two most recent fiscal years and the
subsequent interim period prior to the date of engagement, you or
someone on your behalf consulted the newly engaged accountant
regarding the application of accounting principles to a specified
transaction, either completed or proposed, or the type of audit
opinion that might be rendered on your financial statements.  Refer to
Item 304(a)(2) of Regulation S-K.

3. Obtain and file a letter from your former accountant, indicating
whether or not they agree with your disclosures in the Form 8-K, as
Exhibit 16.  We note that the current letter filed as Exhibit 16 does
not contain the required disclosures.  Refer to Item 304(a)(3) of
Regulation S-K.

4. To the extent that you make changes to the Form 8-K to comply with
our comments, file the amendment under cover of Form 8-KA and include
the ITEM 4 designation.

*****

1. Please file your supplemental response and amendment via EDGAR in
response to these comments within 5 business days of the date of this
letter.  Please note that if you require longer than 5 business days
to respond, you should contact the staff immediately to request
additional time.  You may wish to provide us with marked copies of
each amended filing to expedite our review.  Direct any questions
regarding the above to the undersigned at (202) 824-5259.

Sincerely,

Jennifer Thompson
Staff Accountant
Mr. Curley
August 10, 2004
Page 2

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0404

       DIVISION OF
CORPORATION FINANCE

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