SEC Comment Letter for iQSTEL Inc (IQST) (CIK 0001527702) (IQST) — Dec 5, 2019

iQSTEL Inc (IQST) (CIK 0001527702)
Date: Dec. 5, 2019 · CIK: 0001527702 · Accession: 0000000000-19-016135

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File numbers found in text: 024-10950

Date

December 5, 2019

Author

Office of Technology

Form

UPLOAD

Company

iQSTEL Inc (IQST) (CIK 0001527702)

Letter

December 5, 2019 Leandro Iglesias Chief Executive Officer iQSTEL Inc 300 Aragon Avenue, Suite 375 Coral Gables, FL 33134 Re:iQSTEL Inc Offering Statement on Form 1-A Post-qualification Amendment No. 1 Filed November 27, 2019 File No. 024-10950 Dear Mr. Iglesias: We have reviewed your amendment and do not have any comments. We will consider qualifying your offering statement at your request. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Michael C. Foland, Attorney-Advisor, at (202) 551-6711 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Scott Doney

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December 5, 2019
Leandro Iglesias
Chief Executive Officer
iQSTEL Inc
300 Aragon Avenue, Suite 375
Coral Gables, FL 33134
Re:iQSTEL Inc
Offering Statement on Form 1-A
Post-qualification Amendment No. 1
Filed November 27, 2019
File No. 024-10950
Dear Mr. Iglesias:
            We have reviewed your amendment and do not have any comments.
            We will consider qualifying your offering statement at your request.  If a participant in
your offering is required to clear its compensation arrangements with FINRA, please have
FINRA advise us that it has no objections to the compensation arrangements prior to
qualification.
            We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
            You may contact Michael C. Foland, Attorney-Advisor, at (202) 551-6711 or Jan Woo,
Legal Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Scott Doney

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