SecProbe.io

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Mail Stop 4-7

April 7, 2005

William Sarine
Chief Executive Officer
Telecomm Sales Network, Inc.
c/o Skye Source, Inc.
8621 Gleneagles Drive
Raleigh, NC 27613

Re: 	Telecomm Sales Network, Inc.
Form SB-2
Filed March 16, 2005
File No. 333-123365

Dear Mr. Sarine:

      We have reviewed your registration statement and have the
following comments.  Please amend the registration statement 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
filings.
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 numbers
listed
at the end of this letter.

Form SB-2

Prospectus Summary, page 3

1. Please revise to discuss very briefly in definite and concrete
terms the key aspects of your proposed business.  For example,
describe in concrete detail what you mean by "consulting and
support
services," "worldwide distribution networks" and to what
"telecommunications companies" and "telecommunications products"
you
are referring.  Also very briefly state the status of development
and
negotiations for the main categories of products or services that
you
intend to provide.  For example, clearly state the status of
negotiations with any telecommunications companies or
distributors.

2. Also please revise to clarify that you have only two employees,
your Chief Executive Officer and your Vice President-Operations,
and
that they plan to devote ten hours per week, on average, to your
business.

3. Clearly and briefly disclose the status of your plans to raise
the
additional $2.5 million you need to operate for your first year.

The Offering, page 3

4. Please revise your discussion of the Offering Price to state
the
$0.05 price you disclose elsewhere and to clarify that there is no
market for your securities and none may develop.

Risk Factors

Our independent auditor has indicated that it doubts
that we can continue as a going concern, page 6

5. Please revise to clarify that your financial condition and lack
of
operating history pose this risk.  While you should discuss the
"going concern" opinion, it appears that the opinion reflects, but
is
not the cause of, the risk.

Our securities may be subject to "Penny Stock" rules ..., page 9

6. Please revise to clarify that your securities will be subject
to
the "Penny Stock" rules.

All of the shares of Common Stock owned by our officers, directors
and consultants
will be registered later in a registration on Form S-8 ..., page
10

7. The disclosure in the registration statement does not reflect
any
shares sold to Mr. Sarine or Mr. Summerlin for compensatory
purposes.
Therefore, please advise in your response letter what outstanding
shares will be registered for resale on Form S-8.

Plan of Distribution, page 14

8. We note your statement that, "if required, we will distribute a
supplement to this prospectus to describe any material changes in
the
terms of the offering."  Please confirm to us in your response
letter
that you will file a post-effective amendment, not a prospectus
supplement, to include any additional or changed material
information
on the plan of distribution.  See Item 512(a)(1)(iii) of
Regulation
S-B.

Description of Business, page 17

9. We note your statement that "we have conducted no operations
except for formulating a business plan."  Please revise the
beginning
of your Business discussion to clearly state the extent to which
you
will not know whether there is a market for your services until
you
raise an additional $2.5 million and conduct a market study.
Clarify
how much you plan to spend on the market study and who will
conduct
it.  Confirm in your response letter that the person conducting
the
study is not affiliated with either of your two officers.  Also
clearly state here that you have no experience in the business of
establishing worldwide networks of distributors.

10. Please generally revise your Business discussion, from page 17
through 21, to clarify for what specific telecommunication
products
you intend to provide sales channel and consulting support
services
and specifically how you plan to generate revenues.  Clarify the
stage of any material negotiations and clarify whether you have
binding written agreements.  Your current disclosure is too vague.
For example, please replace the following statements with concrete
everyday language that clearly explains how you plan to operate
your
business:

* "To date, we have engaged in no material business operations.
Our
business model is based on outsourcing."  Page 17.  Please provide
more concrete detail.
* "We have not yet performed any sophisticated market studies to
validate the potential market for our services."  Page 17.  Please
provide more concrete detail describing the market studies on
which
you have relied and what your services will be.
* "We intend to pre-negotiate distribution terms and conditions."
Page 20.  Please revise to clarify.
* "Other sources of revenue will include services such as
international public relations, cultural training, product
positioning and extra marketing services for which we will charge
modest fees."  Page 20.  Please revise to clarify with concrete
details.

These are only examples, generally revise this section.

11. We note, on page 18, the list of reasons you believe you will
be
successful in helping small telecommunications companies overcome
cost inefficiencies and lack of experience in building
international
distribution networks.  Please revise to balance this discussion
by
disclosing the extent to which you, as a small telecommunications
company with no experience providing these services, will have to
overcome these obstacles.  In addition, advise in your response
letter the basis for your statement that "companies often have
initial disappointments with international distributors."

Management`s Discussion and Analysis of Financial Condition and
Results of Operations

Estimated Costs, page 25

12. We note your statement on page 26 that "If we do not raise all
of
the money we need from this offering, we will have to find
alternative sources, like a second public offering, a private
placement of securities, or loans."  Please revise to clarify,
since
you state elsewhere that you will receive no proceeds from this
offering.  Also please revise to clarify the statement that "we
have
not made any arrangements to raise additional cash."  This is
confusing because you also state "We are seeking equity financing
to
provide for the capital required."

Management

Executive Officers and Directors, page 27

13. Please revise to provide more detail regarding the business
conducted by Skye Source, LLC.  For example, to what types of
products and manufacturers are you referring?

14. Please state whether each officer is working full-time or
part-
time for the company.  If an officer is not working full-time for
the
company, please provide the number of hours the officer will spend
per week working for the company.  If the officer is currently
employed with other companies, please state whether the person is
full-time or part-time with those other companies.

Executive Compensation, page 28

15. We note your statement that the board of directors "will
determine appropriate compensation levels" for Mr. Sarine and Mr.
Summerlin.  Please revise to clarify this statement, in view of
your
disclosure on pages 22, 25 and 26 that you plan to pay them each
at
the rate of $240,000 per year if you raise funds as planned.  Also
state, as you do on page 6, that Mr. Sarine and Mr. Summerlin each
expect to devote approximately ten hours per week, on average, to
your business.  Furthermore, clarify that the board is comprised
solely of Mr. Sarine and Mr. Summerlin, so both will be deciding
the
appropriate levels of their own compensation.

Financial Statements

Statement of Stockholders` Equity (Deficit)

16. Revise your statements of stockholders` equity to disclose the
date of each issuance of stock, as required by paragraph 11(d)(1)
of
SFAS 7.

Exhibit Index

17. Please attach material agreements with shareholders as
exhibits,
including registration rights agreements and securities purchase
agreements related to your sales to the selling shareholders.

*   *   *   *   *

      Please amend your registration statement in response to
these
comments.  You may wish to provide us with marked copies of the
amendment to expedite our review.  Please furnish a response
letter
with your amendment that keys your responses to our comments and
provides any requested supplemental information.  Please submit
the
response letter on EDGAR as correspondence.  Detailed response
letters greatly facilitate our review.  Please understand that we
may
have additional comments after reviewing your amendment and
responses
to our comments.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

      Notwithstanding our comments, in the event the company
requests
acceleration of the effective date of the pending registration
statement, it should furnish a letter, at the time of such
request,
acknowledging that:

* should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;
* the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the company from its full responsibility for the adequacy
and
accuracy of the disclosure in the filing; and
* the company may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the
United States.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in connection with our review of
your
filing or in response to our comments on your filing.

      We will consider a written request for acceleration of the
effective date of the registration statement as a confirmation of
the
fact that those requesting acceleration are aware of their
respective
responsibilities under the Securities Act of 1933 and the
Securities
Exchange Act of 1934 as they relate to the proposed public
offering
of the securities specified in the above registration statement.
We
will act on the request and, pursuant to delegated authority,
grant
acceleration of the effective date.

      We direct your attention to Rules 460 and 461 regarding
requesting acceleration of a registration statement.  Please allow
adequate time after the filing of any amendment for further review
before submitting a request for acceleration.  Please provide this
request at least two business days in advance of the requested
effective date.

      You may contact Andrew Mew, Staff Accountant, at (202) 942-
2913
or Robert S. Littlepage, Jr., Accounting Branch Chief, at (202)
942-
1947 if you have questions regarding comments on the financial
statements and related matters.  Please contact Daniel Zimmerman,
Staff Attorney, at (202) 942-1933 or me at (202) 942-1990 with any
other questions.

Sincerely,

Larry Spirgel
Assistant Director

cc:	James F. Verdonik, Esq.
Daniels Daniels & Verdonik, P.A.
(919) 544-5920 (fax)

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