SEC Company Response from iVoice Technology, Inc. (CIK 0001307969) — Aug 1, 2005

iVoice Technology, Inc. (CIK 0001307969)
Date: Aug. 1, 2005 · CIK: 0001307969 · Accession: 0000922423-05-001207

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AI Filing Summary & Sentiment

File numbers found in text: 333-120490

Date

July 28, 2005

Author

Not clearly detected

Form

CORRESP

Company

iVoice Technology, Inc. (CIK 0001307969)

Letter

Re: iVoice Technology, Inc. Registration Statement on Form SB-2 SEC File No. 333-120490 -----------------------------------

iVoice Technology, Inc. 750 Highway 34 Matawan, New Jersey 07747

July 28, 2005

VIA FACSIMILE (202-772-9210) Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549

Ladies and Gentlemen:

The undersigned hereby respectfully requests, pursuant to Rule 461 under the Securities Act of 1933, that the effective date of the above-captioned Registration Statement be accelerated to 9:30 a.m., New York City time, on August 1, 2005 or as soon as practicable thereafter.

We ask that Marilyn Feuer (telephone 212-715-9149) be advised upon the Registration Statement becoming effective.

Respectfully submitted,
IVOICE TECHNOLOGY, INC.

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<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                             iVoice Technology, Inc.
                                 750 Highway 34
                            Matawan, New Jersey 07747

                                    July 28, 2005

VIA FACSIMILE (202-772-9210)
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC  20549

      Re:   iVoice Technology, Inc.
            Registration Statement on Form SB-2
            SEC File No. 333-120490
            -----------------------------------

Ladies and Gentlemen:

      The undersigned hereby respectfully requests, pursuant to Rule 461 under
the Securities Act of 1933, that the effective date of the above-captioned
Registration Statement be accelerated to 9:30 a.m., New York City time, on
August 1, 2005 or as soon as practicable thereafter.

      We ask that Marilyn Feuer (telephone 212-715-9149) be advised upon the
Registration Statement becoming effective.

                                    Respectfully submitted,

                                    IVOICE TECHNOLOGY, INC.

                                    By: /s/ Jerome R. Mahoney
                                       ---------------------------------
                                       Name:  Jerome R. Mahoney
                                       Title: Chairman of the Board

cc: Marilyn Feuer

</TEXT>
</DOCUMENT>

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