CORRESP 1 filename1.txt ISA INTERNATIONALE INC. 2564 RICE STREET ST. PAUL, MN 55113 SEC File No. 1-16423 May 16, 2011 U.S. Securities and Exchange Commission Division of Corporation Finance Washington, DC 20549 Attn: Mr. Andrew D. Mew Accounting Branch Chief Dear Mr. Mew: We are responding to your letter dated April 27, 2011 concerning our correspondence filed on April 6, 2011. This was a response to your original letter dated March 2, 2011 with comments and questions about our Form 10-K submission for our fiscal year ended 09/30/2010. We are requesting an additional 10 business days from the due date of May 11, 2011 to prepare and submit our response. The Company and its Auditors need additional time to prepare and approve a revised submission. This request was discussed and approved today by telephone with Mr. Milwood Hobbs, Staff Accountant with the SEC. The Company will be submitting a revised Form 10-K/A for the registrant and our letter correspondence responding to all of the points in your inquiry letter dated April 27, 2011 on or before May 25, 2011. The Registrant, ISA International Inc., is referred to in this letter as the "Company" or "ISAT". Acknowledgements: The registrant hereby acknowledges that: 1. the Company is responsible for the adequacy and accuracy of the disclosure in our filings; 2. staff comments or changes to disclosure reported to the SEC in response to staff comments do not foreclose the SEC from taking any action with respect to the filing; and 3. the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We are attempting to fully comply with the reporting requirements of the SEC and respectfully ask for your agreement with our conclusions in this correspondence. Please contact me at 651-489-6941 or by fax at 651-484-9870 if you have additional comments or questions. Sincerely, /s/Bernard L. Brodkorb President, CEO, and CFO ISA Internationale Inc.