SEC Comment Letter for iQSTEL Inc (IQST) (CIK 0001527702) (IQST) — Oct 10, 2018
iQSTEL Inc (IQST) (CIK 0001527702)
Date: Oct. 10, 2018 · CIK: 0001527702 · Accession: 0000000000-18-031728
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File numbers found in text: 333-176376
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October 9, 2018
Leandro Iglesias
Chief Executive Officer
iQSTEL Inc.
300 Aragon Avenue, Suite 375
Coral Gables, FL 33134
Re:iQSTEL Inc.
Form 8-K
Filed June 28, 2018
File No. 333-176376
Dear Mr. Iglesias:
We issued comments on the above captioned filing on July 25, 2018. On September 17,
2018, we issued a follow-up letter informing you that those comments remained outstanding and
unresolved, and absent a substantive response, we would act consistent with our obligations
under the federal securities laws.
As you have not provided a substantive response, we are terminating our review and will
take further steps as we deem appropriate. These steps include releasing publicly, through the
agency's EDGAR system, all correspondence, including this letter, relating to the review of your
filing, consistent with the staff s decision to publicly release comment and response letters
relating to disclosure filings it has reviewed.
Please contact Sergio Chinos (Staff Attorney) at 202-551-7844 or Asia Timmons-Pierce
(Special Counsel) at 202-551-3754 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing and
Construction