<SEC-DOCUMENT>0001663577-25-000049.txt : 20250319
<SEC-HEADER>0001663577-25-000049.hdr.sgml : 20250319
<ACCEPTANCE-DATETIME>20250218101600
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001663577-25-000049
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250218

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			iQSTEL Inc
		CENTRAL INDEX KEY:			0001527702
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		ORGANIZATION NAME:           	06 Technology
		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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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>iQSTEL Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>300 Aragon Avenue, Suite 375</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Coral Gables, FL 33134</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><I><U>Via EDGAR </U></I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">February 18, 2025</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">United States Securities and Exchange Commission</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">100 F Street, N.E. Mailstop 3720</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Washington D.C., 20549-7010</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Attention: Anastasia Kaluzienski</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><B>Re: iQSTEL Inc</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><B>Form 10-K for the Year Ended
December 31, 2023</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><B>Response dated February 5,
2025</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><B>File No. 000-55984</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Dear Anastasia Kaluzienski:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">I write on behalf of iQSTEL Inc. (the &ldquo;Company&rdquo;)
in response to Staff&rsquo;s letter of February 12, 2025, by the Division of Corporation Finance of the United States Securities and Exchange
Commission (the &ldquo;Commission&rdquo;) regarding the above-referenced file number (the Comment Letter&rdquo;).</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Paragraph numbering used for each response corresponds to the numbering
used in the Comment letter.</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 11.85pt 175pt 0 7.75pt"><U>Form 10-K for the Year Ended December 31,
2023 Audited Financial Statements</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.3pt 175pt 0 7.75pt"><U>Note 2. Summary of Significant Accounting Policies
Revenue Recognition, page F-11</U></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 10.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 7.75pt"></TD><TD STYLE="width: 9pt"><FONT STYLE="font-size: 11pt">1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">We
note your response to prior comment 1 and your response to comment 2 in your letter dated December 4, 2024. Disclose as part of your
revenue recognition policy disclosure your basis for reporting revenue on a gross basis. In your response to this comment, please provide
us example disclosure of what you will provide in future filings.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 10.5pt 0 0; text-align: justify">In response to this comment, the Company
will disclose in future filings its revenue recognition policy as follow:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white"><B><I>Revenue
Recognition</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white">The Company
recognizes revenue related to monthly usage charges and other recurring charges during the period in which the telecommunication services
are rendered, provided that persuasive evidence of a sales arrangement exists, and collection is reasonably assured. Management considers
persuasive evidence of a sales arrangement to be a written interconnection agreement. The Company&rsquo;s payment terms vary by client.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white">Usage charges
refer to the fees that customers are billed based on their actual usage of the services. For voice services, this typically means charges
based on the duration of calls made. For SMS (text messaging), it usually means charges per message sent.</FONT> Other recurring charges
are referred to charges for services such as (1) Global DIDs, (2) Global Toll-Free Numbers, (3) PBX (Private Branch Exchange) for small
businesses, and (4) SIP Trunking. The provision of these services usually has set-up fees and are offered on a subscription or month-to-month
basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Revenue is reported on a gross basis since the Company
acts as the principal in the transaction, meaning it has control over the goods or services before they are transferred to the customer.
This includes having the primary responsibility for fulfilling the contract and determining the price.</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 36.55pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white">The Company
recognizes revenue from telecommunication services in accordance with ASC 606. Topic 606 establishes a comprehensive 5 step framework
for determining revenue recognition. Under this framework, the Company considers each service a single performance obligation, since typically,
the Company provides a series of distinct services.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white">The application
of the 5 step Topic 606 revenue recognition framework to the Company's operations is depicted as follows:</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; border: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><B>Topic 606 Conceptual <FONT STYLE="letter-spacing: -0.1pt">Framework</FONT></B></TD>
    <TD STYLE="width: 50%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><B>Related Company Policy &amp; <FONT STYLE="letter-spacing: -0.1pt">Procedures</FONT></B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Step 1 Identify the contract(s) with customer</P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/8.8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">A contract is defined as an approved mutual agreement between the Company
    and a customer setting performance obligation, and criteria that must be met in accordance with the Company's customary commercial business
    practices and entered into with the probable expectation that all estimated consideration will be realized in the ordinary course of business.</P>
    <P STYLE="font: 10pt/8.8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Step 2 Identify the performance <FONT STYLE="letter-spacing: -0.1pt">obligations</FONT></P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Performance obligations are identified in the customer agreement, and any
    subsequent amendments stated in per minute, time and message usage criteria. The Company considers each service a single performance obligation,
    including instances where the Company provides a series of services that are substantially the same and have the same pattern of transfer.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Step 3 Determine the transaction <FONT STYLE="letter-spacing: -0.1pt">price</FONT></P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The transaction price is determined at contract inception and is subsequently
    reviewed periodically to reflect applicable rate amendments, trends in regulatory, market conditions and usage of service by a customer.
    The transaction price excludes amounts collected on behalf of third parties such as sales taxes and regulatory fees.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Step 4 Allocate the transaction price to the performance obligations</P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.2pt 0 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.2pt 0 0">The transaction price is allocated to each performance <FONT STYLE="letter-spacing: -0.1pt">obligation
    </FONT>based on the standalone contractual selling price of the time measured service, net of any related discount.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.2pt 0 0">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Step 5 Recognize revenue when the entity satisfies
    a performance obligation</P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/111% Times New Roman, Times, Serif; margin: 0.05pt 0.35pt 0 0">&nbsp;</P>
    <P STYLE="font: 10pt/111% Times New Roman, Times, Serif; margin: 0.05pt 0.35pt 0 0">The Company recognizes revenues from contracts with
    customers when control of the usage of the services has been transferred to the customer, as recorded and measured by the Company's internal
    information systems. Revenues are recognized at the probable amount of consideration expected in exchange for transferring control of
    <FONT STYLE="letter-spacing: -0.1pt">usage.</FONT></P>
    <P STYLE="font: 10pt/111% Times New Roman, Times, Serif; margin: 0.05pt 0.35pt 0 0">&nbsp;</P></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 10.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 7.75pt"></TD><TD STYLE="width: 9pt">2.</TD><TD STYLE="text-align: justify">We note your response to prior comment 1. Please expand your revenue recognition policy, business, and
MD&amp;A disclosures in future filings so that the nature of your revenue generating business including your customers, the services you
provide, your performance obligations, the vendor networks you utilize, and the cash flows in your arrangements are wholly transparent
to readers, consistent with what was communicated to us in your letters dated February 5, 2025 and December 4, 2024. In this regard, an
illustration of the usage and provision of services similar to what you provided to us in your response may be helpful. In your response
to this comment please provide us with examples of the disclosures you will provide.</TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 10.5pt 0 0; text-align: justify">In response to this comment, the Company
will expand in future filings its revenue recognition policy as was described in the previous item above.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">With respect to the Business Section, the Company
will structure the content of this section including the following:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt"><U>Business description overview:</U> identifying the Company with mentions
to the industries it is engaged in and countries where it has a commercial presence.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt"><U>Subsidiaries:</U> the Company will identify each subsidiary with details
of the country where it is incorporated, the services provided, main customers served and main market served.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt"><U>Corporate history:</U> the Company will update with the most relevant
milestones.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt"></FONT><FONT STYLE="font-size: 11pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt"><U>Regulation:</U> describing all rules and regulations the Company must
observe for all businesses and services provided.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt"></FONT><FONT STYLE="font-size: 11pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt"><U>Employees:</U> indicating the number of employees, the cities where they
are located, Company recruiting, retaining and compensation practices. </FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In addition to the above information, much of which
has been included in our past filings, and with the purpose of fulfilling the request of the Commission, the Company will include:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt"></FONT><FONT STYLE="font-size: 11pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Description of services provided.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Revenue classified by services.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt"></FONT><FONT STYLE="font-size: 11pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Description of networks components, the transfer of services and cash flows
with diagrams and illustrations.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt"></FONT><FONT STYLE="font-size: 11pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The specific performance obligations as detailed in our response letter
dated December 4, 2024.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 10.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 7.75pt"></TD><TD STYLE="width: 9pt">3.</TD><TD STYLE="text-align: justify">We note in your response to prior comment 1 you refer to an answer-seizure ratio (&quot;ASR&quot;). Please
tell us whether management uses key performance indicators or usage metrics, such as ASR, in managing the business. If so, please disclose
and discuss in future filings or explain why you believe the metrics would not be key indicators of the Company&rsquo;s operating performance.
Refer to Item 303(a) of Regulation S-K and Section III.B.1 of SEC Release No. 33-8350.</TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In response to this comment, the Company understands
the primary objective of financial disclosures, as outlined in Item 303(a) of Regulation S-K and Section III.B.1 of SEC Release No. 33-8350,
is to provide investors with a comprehensive understanding of the Company's financial condition, changes in financial condition, and results
of operations. This includes discussing factors that may impact on the Company's future financial performance and enabling investors to
make informed decisions. While technical metrics are valuable for internal management and operational purposes, they do not necessarily
fulfill the requirements of financial disclosures aimed at investors. Financial metrics such as revenue, net income, operating expenses,
cash flow, and EBITDA are more relevant and meaningful for investor assessments. These metrics provide a clear picture of the company's
financial health, performance, and growth prospects.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">To ensure that our financial disclosures are aligned
with investor needs and regulatory requirements, the Company proposes focusing on financial metrics that directly impact the Company's
financial performance. This includes metrics that reflect revenue generation, cost management, profitability, and cash flow. By providing
investors with relevant financial information, the Company is able to enhance transparency, build investor confidence, and support informed
investment decisions.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Sincerely</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>/s/ Alvaro Cardona</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Alvaro Cardona</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Chief Financial Officer</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

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