<SEC-DOCUMENT>0001078782-20-000996.txt : 20210211
<SEC-HEADER>0001078782-20-000996.hdr.sgml : 20210211
<ACCEPTANCE-DATETIME>20201222125519
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001078782-20-000996
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20201222

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			iQSTEL Inc
		CENTRAL INDEX KEY:			0001527702
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				452808620
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		300 ARAGON AVENUE, SUITE 375
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134
		BUSINESS PHONE:		(954) 951-8191

	MAIL ADDRESS:	
		STREET 1:		300 ARAGON AVENUE, SUITE 375
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PURESNAX INTERNATIONAL, INC.
		DATE OF NAME CHANGE:	20151124

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PURE SNAX INTERNATIONAL, INC.
		DATE OF NAME CHANGE:	20150813

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	B-MAVEN, INC.
		DATE OF NAME CHANGE:	20110810
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>SEC Response Letter</TITLE>
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<DIV style=margin-left:36pt;width:540pt><P align=center style='font:10pt Times New Roman;margin:0'><B>IQSTEL Inc.</B></P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>300 Aragon Avenue, Suite 375</B></P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>Coral Gables, FL 33134</B></P>
<HR style='border:0;height:0;width:0;margin:14pt 0 0 0'><P align=justify style='font:10pt Times New Roman;margin:0'><FONT style='border-bottom:1px solid #000000'><B><I>Via </I></B><B><I>EDGAR &nbsp;</I></B></FONT></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>December 21, 2020</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>United States Securities and Exchange Commission</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>100 F Street, N.E. Mailstop 3720</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Washington D.C., 20549-7010</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Attention: &nbsp;Michael C. Foland</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'><KBD style='position:absolute;font:10pt Times New Roman;margin-left:0pt'><B>Re: </B></KBD><KBD style=margin-left:36pt></KBD><B>iQSTEL Inc</B>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:36pt'><B>Post-Effective Amendment No. 2 to Form 1-A</B></P>
<P style='font:10pt Times New Roman;margin:0;text-indent:36pt'><B>Filed December 3, 2020</B></P>
<P align=justify style='font:10pt Times New Roman;margin:0;text-indent:36pt'><B>File No. 024-10950</B></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>I write on behalf of IQSTEL Inc., (the &#8220;Company&#8221;) in response to Staff&#8217;s letter of December 17, 2020, by Division of Corporation Finance Office of Telecommunications, of the United States Securities and Exchange Commission (the &#8220;Commission&#8221;) regarding the above-referenced Offering Statement on Form POS 1-A/A, filed December 3, 2020 (the Comment Letter&#8221;). </P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Paragraph numbering used for each response corresponds to the numbering used in the Comment letter.</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><FONT style='border-bottom:1px solid #000000'>Post-Effective Amendment No. 2 to Form 1-A</FONT></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin-top:3.5pt;margin-bottom:0pt;margin-right:30.15pt'><FONT style='border-bottom:1px solid #000000'>General</FONT></P>
<P style='font:10pt Times New Roman;margin-top:0.4pt;margin-bottom:0pt'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;margin-left:36pt'><KBD style='position:absolute;font:10pt Times New Roman;margin-left:-18pt'>1)</KBD>We note the securities being offered are subject to a 20% discount established at qualification for the duration of the offering. Please provide details regarding the conditions under which the discount will be offered, how it will be disclosed to &nbsp;investors, and its effect on the proceeds from the offering.&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>In response to this comment, the Company omitted the language referring to a &#8220;20% discount established at qualification&#8221; in the offering statement. The reference to a &#8220;discount&#8221; was designed to take advantage of the mechanism found in Rule 253(b) to set a range of prices, which will be fixed at post-qualification by prospectus supplement under Rule 253(c) and (g). &nbsp;In place of that disclosure, the Company set a range of $0.08 to $0.10 per share as the range of prices that the Company may establish at qualification by prospectus supplement. </P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Sincerely,</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><FONT style='border-bottom:1px solid #000000'><I>/s/ </I><I>Leandro Iglesias</I></FONT></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Leandro Iglesias</P>
</DIV>
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