IBIZ TECHNOLOGY CORP.
                           2238 WEST LONE CACTUS DRIVE
                                PHOENIZ, AZ 85021


                                                              May 21, 2002


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

                  Re:      iBiz Technlogy Corp. - registrant
                  Registration Statement on Form SB-2
                  File No. 333-88274
                  Accession Number: 0001013762-02-000066

         This letter shall serve as an amendment to the registrant's
registration statement on Form SB-2 that was filed with the Securities and
Exchange Commission on May 15, 2002. We hereby include in such filing the
following "Delaying Amendment" language pursuant to Rule 473 of the Securities
Act of 1933:

                  "The Registrant hereby amends this Registration Statement on
                  such date or dates as may be necessary to delay its effective
                  date until the Registrant shall file a further amendment which
                  specifically states that this Registration Statement shall
                  thereafter become effective in accordance with Section 8(a) of
                  the Securities Act of 1933 or until the Registration Statement
                  shall become effective on such date as the Securities and
                  Exchange Commission, acting pursuant to said Section 8(a), may
                  determine."

         If you or others have any questions or would like additional
information, please contact me at 623-492-9200.


                                                    Sincerely

                                                /s/ Kenneth Schilling
                                                    Kenneth Schilling, President


Cc: Gregory Sichenzia