<SEC-DOCUMENT>0001078782-21-000668.txt : 20210818
<SEC-HEADER>0001078782-21-000668.hdr.sgml : 20210818
<ACCEPTANCE-DATETIME>20210713165145
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001078782-21-000668
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210713

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'>&nbsp;</P>
<TABLE align=center style=border-collapse:collapse;width:100%><TR style=height:7.2pt><TD valign=top style='width:539.5pt;padding-left:5.4pt;padding-right:5.4pt;border-bottom:0.5pt solid #000000'><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>
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<P align=center 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'><B><I>Via </I></B><B><I>EDGAR</I></B><B><I> </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'>July 9, 2021</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: Jan Wu</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;margin-left:27pt;color:#000000'><KBD style='position:absolute;font:10pt Times New Roman;margin-left:-27pt'><B>Re: </B></KBD><B>IQSTEL Inc.</B>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;margin-left:27pt;color:#000000'><B>Offering Statement on Form 1-A</B></P>
<P align=justify style='font:10pt Times New Roman;margin:0;margin-left:27pt;color:#000000'><B>Filed on February 19, 2019</B></P>
<P align=justify style='font:10pt Times New Roman;margin:0;margin-left:27pt;color:#000000'><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'>Dear Ms. Wu:</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 relation to a pos qualification amendment we are doing to our offering statement, qualified on December 9, 2019 as amended with this pos qualification amendment number 5.</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'>The amendment is referred to the offer and sale of up to an additional 56,000,000 shares of common stock onto the original 24,000,000 shares originally offered by the Company, for a revised maximum of 80,000,000 shares. We have sold a total of 59,800,000 shares of common stock so far in the offering and we plan to sell 20,200,000 additional common shares according this Amendment. This Amendment also excludes from this offering the 900,000 shares of our common stock from our selling shareholder, which were unsold in the offering; and the shares being registered for sale by the Company under this Amendment will be sold at a fixed price, which will be within a range of $0.50 to $2.00 per share, established at qualification for the duration of the offering pursuant to Rule 253(b). The Company intends to set the fixed price in a prospectus supplement filed with the SEC in accordance with Rule 253(c) and (g).</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 order to present the most actual financial information we have also included in this amendment the consolidated financial statements for the three months ended March 31, 2021. </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'>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'>Leandro Iglesias</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</DIV>
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