Correspondence 0001663577-23-000493 from iQSTEL Inc (IQST)
iQSTEL Inc
Date: Sept. 26, 2023 · CIK: 0001527702 · Accession: 0001663577-23-000493
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File numbers found in text: 333-268856
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CORRESP 1 filename1.htm iQSTEL, INC. September 26, 2023 THE UNITED STATES SECURITIES AND EXCHANGE COMMISSION Attn: Marion Graham Division of Corporation Finance Office of Life Sciences Mail Stop 7010 100 F. Street NE Washington, D.C. 20549-7010 Re: iQSTEL, Inc. Registration Statement on Form S-1 File No. 333-268856 Dear Ms. Graham: Pursuant to Rule 461 under the Securities Act of 1933, as amended, iQSTEL, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1, as amended, to 4:00 PM Eastern Standard Time on Wednesday September 27, 2023, or as soon thereafter as is practicable. Thank you for your assistance. Please call with any questions. By: /s/ Leandro Iglesias Leandro Iglesias Chief Executive Officer 300 Aragon Avenue, Suite 375 Coral Gables, FL 33134 (954) 951-8191