<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
                                                            April 3, 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/A
           Filed on March 28, 2019
           File no. 024-10950

Dear Mr. Iglesias:

      We have reviewed your amended offering statement and have the following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.

       Please respond to this letter by amending your offering statement and
providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your offering statement and the
information you
provide in response to these comments, we may have additional comments. Unless
we note
otherwise, our references to prior comments are to comments in our March 18,
2019 letter.

Amended Form 1-A Filed on March 28, 2019

Cover Page

1.    We note your response to prior comment 1. Please further revise Part I,
Item 4 to reflect
      that the number of securities offered is 2,450,000, as opposed to
2,000,000. Also disclose
      that the portion of the aggregate offering price attributable to
securities being offered on
      behalf of selling securityholders is $2,700,000 and the total (the sum of
the aggregate
      offering price and aggregate sales in the four preceding paragraphs) is
$14,700,000.
      Lastly, revise your responses in Item 4 regarding sales commissions and
service providers
      to be consistent with your response to prior comment 4 that you do not
have a sales agent
      as part of the primary offering.
 Leandro Iglesias
iQSTEL Inc.
April 3, 2019
Page 2
Exhibits

2.    Portions of the form of subscription agreement you filed as an exhibit do
not appear to
      relate to the offering or the company described in your offering
statement. For example, it
      refers to the receipt of a "Prospectus" by the subscriber and that the
Company has only
      recently been incorporated. There are also no references to the investor
or investment
      limitations of your Tier 2 Regulation A offering. Please advise or
revise. Lastly, please
      remove the subscriber representation that "he is not relying upon any
representations by
      the Company or its representatives other than those contained in the
Prospectus."
Financial Statements

Financial Statements, page F-1

3.    Please update your financial statements pursuant to Part F/S(b)(3)(B),
(b)(5) and (c) of
      Form 1-A.
        You may contact Christie Wong, Staff Accountant, at 202-551-3684, or
Robert S.
Littlepage, Accountant Branch Chief, at 202-551-3361, if you have questions
regarding
comments on the financial statements and related matters. Please contact Paul
Fischer, Staff
Attorney, at 202-551-3415, or Kathleen Krebs, Special Counsel, at 202-551-3350,
with any other
questions.



                                                            Sincerely,
FirstName LastNameLeandro Iglesias
                                                            Division of
Corporation Finance
Comapany NameiQSTEL Inc.
                                                            Office of
Telecommunications
April 3, 2019 Page 2
cc:       Scott Doney
FirstName LastName
</TEXT>
</DOCUMENT>
