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<SEC-DOCUMENT>0000000000-06-003153.txt : 20060921
<SEC-HEADER>0000000000-06-003153.hdr.sgml : 20060921
<ACCEPTANCE-DATETIME>20060120110300
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-003153
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060120

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INNOVATIVE SOFTWARE TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0001084047
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				954691878
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		5072 NORTH 300 WEST
		CITY:			PROVO
		STATE:			UT
		ZIP:			84604
		BUSINESS PHONE:		801-371-0755

	MAIL ADDRESS:	
		STREET 1:		5072 NORTH 300 WEST
		CITY:			PROVO
		STATE:			UT
		ZIP:			84604
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561

      January 19, 2006

Mr. Christopher J. Floyd
Chief Financial Officer
Innovative Software Technologies, Inc.
100 North Tampa Street
Suite 2410
Tampa, FL 33602

      Re:	Innovative Software Technologies Inc.
		Form 10-KSB for the Year Ended December 31, 2004
		Filed May 5, 2005
		File No. 0-27465

Dear Mr. Floyd:

      We have completed our review of the forms listed above and
related filings and have no further comments at this time.


								Sincerely,


Steven Jacobs
      Accounting Branch Chief

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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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