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      Unassociated Document

                IJJ
                  Corporation

                  8540
                    Ashwood Dr. Capitol Heights, MD 20743

                  Phone:
                    301.324.4992 ♦ Fax:
                    301.324.5369

      September
        13, 2005

      Ms.
        Amanda Sledge

      Staff
        Accountant

      Division
        of Corporate Finance

      U.S.
        Securities and Exchange Commission

      100
        F
        Street, N.E.

      Washington,
        D.C. 20549

      Re: IJJ
        Corporation

      Form
        10-KSB for Fiscal Year Ended October 31, 2004

      Filed
        March 3, 2005

      File
        No. 0-33515

      Dear
        Ms.
        Sledge:

      In
        response to your letter dated September 1, 2005 to Mr. Clifford Pope, we
        offer
        the following amendments to our Form 10-KSB to clarify our disclosures related
        to Item 8A - Controls and Procedures. Please review these items and let us
        know
        if they fully satisfy your concerns. Following your concurrence, we will
        file
        the amendment to our Form 10-KSB.

      Item
        8A - Controls and Procedures, Page 19 (covers points 1. through 3. of SEC
        Letter)

      Evaluation
        of Disclosure Controls and Procedures: Our management with the participation
        of
        our principal executive officer and principal financial officer has evaluated
        the effectiveness of our disclosure controls and procedures (as such term
        is
        defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act
        of
        1934, as amended (the “Exchange Act”) pursuant to Rule 13a-15c under the
        Exchange Act as of the end of the period covered by this Annual Report on
        Form
        10-K. Based on this evaluation, our Chief Executive Officer and Chief Financial
        Officer have concluded that as of such date, our disclosure controls and
        procedures are effective to provide reasonable assurance that information
        required to be disclosed by us in reports that we file or submit under the
        Exchange Act is recorded, processed, summarized and reported within the time
        periods specified in applicable SEC rules and forms.

      Changes
        in Internal Control over Financial Reporting: There was no change in our
        internal control over financial reporting (as defined in Rules 13a-15(f)
        and
        15d-15(f) under the Exchange Act) that occurred during the period covered
        by
        this Annual Report on Form 10-K that has materially affected,
        or is reasonably likely to materially affect our internal control over financial
        reporting.

      In
        regard
        to Point 4 of the SEC letter, the Company intends to file Form 10-QSB for
        the
        fiscal quarters ended January 31, 2005 and April 30, 2005 on or before September
        30, 2005 and on or before October 15, 2005, respectively.

      Finally,
        as you have requested, shown below are the following
        acknowledgements:

              ·

                IJJ
                  Corporation is responsible for the adequacy and accuracy of the
                  disclosures in its filings;

              IJJ
                Corporation

                8540
                  Ashwood Dr. Capitol Heights, MD 20743

                Phone:
                  301.324.4992 ♦ Fax:
                  301.324.5369

      Ms.
        Amanda Sledge

      Staff
        Accountant

      U.S.
        Securities and Exchange Commission

      September
        13, 2005

      Page
        two

              ·

                Staff
                  comments or changes to disclosure in response to staff comments
                  do not
                  foreclose the Commission from taking any action with respect to
                  the
                  filings; and

              ·

                IJJ
                  Corporation may not assert staff comments as a defense in any proceeding
                  initiated by the Commission or any person under the federal securities
                  laws of the United States.

      Should
        you have any questions or comments you may contact me at kmiller@mssi2000.com
        or
        telephone number (301) 370-5246.

      Sincerely,

      Kevin
        L.
        Miller

      Chief
        Financial Officer