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<SEC-DOCUMENT>0001144204-06-003817.txt : 20070313
<SEC-HEADER>0001144204-06-003817.hdr.sgml : 20070313
<ACCEPTANCE-DATETIME>20060202171325
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-06-003817
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060202

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACIES CORP
		CENTRAL INDEX KEY:			0001138462
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
		IRS NUMBER:				912079553
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		14 WALL STREET
		STREET 2:		SUITE 1620
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10005
		BUSINESS PHONE:		(800) 361-5540

	MAIL ADDRESS:	
		STREET 1:		14 WALL STREET
		STREET 2:		SUITE 1620
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10005

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ATLANTIC SYNERGY INC
		DATE OF NAME CHANGE:	20031008

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TERENCENET INC
		DATE OF NAME CHANGE:	20010416
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                                                                  [Graphic Logo]
                                                                           Acies
                                                      14 Wall Street, Suite 1620
                                                        New York, New York 10005
                                                                Tel.800.361.5540



February 2, 2006

United States Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C.  20549

Attn:    Kathleen Collins, Accounting Branch Chief
         David Edgar, Staff Accountant

Dear Ms. Collins and Mr. Edgar:

As I  discussed  with you by  telephone,  on  behalf of Acies  Corporation  I am
requesting  an extension  of the date for replying to your letter dated  January
19,  2006.  We request  being  permitted to respond by February 28, 2006 for the
reasons expressed below.

As you know,  our Company is a small  business  issuer.  At September  30, 2005,
total  assets were just under $1 million,  and revenues for the first six months
of our current  fiscal year were $3.7 million.  Our small size limits the number
of personnel we have who can work on SEC reporting and compliance matters.

We have  attempted  to respond  diligently  to issues  raised by the  staff.  We
initially  received a comment  letter from you on August 15, 2005,  responded on
August 26, 2005,  received  further  comments on November 7, 2005,  responded on
December 5, 2005,  and then received your letter of January 19, 2006. The issues
raised by the staff in this last letter question  accounting  policies we employ
which we believe  are  consistent  with others in the  industry.  We believe our
accounting in the past has been  appropriate,  and we want the opportunity to be
able to provide the staff with a full and  complete  analysis  of the  questions
raised.

However, the next two weeks are a particularly  difficult time for us, as we are
in the midst of  preparing  our  quarterly  report on Form  10-Q,  which we want
investors  to have in a  timely  manner.  It  will be  impossible  for me and my
limited staff without  unreasonable effort and expense to prepare an appropriate
Form 10-Q,  perform our normal  accounting  functions  and work on a  meaningful
response  to your most  recent  letter at the same  time.  Accordingly,  I would
appreciate  an  extension  to  February  28,  2006 of the time to respond to the
staff's January 19, 2006 letter.

I appreciate your patience and assistance in this matter.

Very truly yours,


Jeffrey Tischler, Chief Financial Officer





                                 [Graphic Logo]
                                www.aciesinc.co

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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