-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, UrGCCj3wwXjicub/YiioAgyI4x1p7EApA2A/mLewo8Tf9myaFhUo5M0LcdXi4n0K mKkYuxpWCSpPQH2LYV448w== 0001108017-07-000527.txt : 20070928 0001108017-07-000527.hdr.sgml : 20070928 20070803095354 ACCESSION NUMBER: 0001108017-07-000527 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070803 FILER: COMPANY DATA: COMPANY CONFORMED NAME: XFONE INC CENTRAL INDEX KEY: 0001126216 STANDARD INDUSTRIAL CLASSIFICATION: COMMUNICATION SERVICES, NEC [4899] IRS NUMBER: 113618510 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2506 LAKELAND DRIVE STREET 2: SUITE 100 CITY: FLOWOOD STATE: MS ZIP: 39232 BUSINESS PHONE: 6019833800 MAIL ADDRESS: STREET 1: 2506 LAKELAND DRIVE STREET 2: SUITE 100 CITY: FLOWOOD STATE: MS ZIP: 39232 CORRESP 1 filename1.htm xfonecorresp.htm
Xfone, Inc
2506 Lakeland Drive, Suite 100
Flowood, MS 39232, USA
 
 
                                                                                     August 3, 2007
 
VIA EDGAR
 
Mr. John Zitko
United States Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 3720, 100 F. Street, N.E.
Washington, DC 20549
 
                                    Re:  Xfone, Inc.
Registration Statement on Form SB-2, as amended
File No.: 333-143618 (the “Registration Statement”) 
 
Dear Mr. Zitko:
 
            Xfone, Inc. (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 5:30 p.m., Monday, August 6, 2007, or as soon thereafter as practicable.
 
            In connection with our request, we acknowledge the following:
 
·        Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
 
·       The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
·        The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal laws of the United States.           
 
Thank you in advance for your attention to this matter.                                                                                   
 
Very truly yours,
 
XFONE, INC.                                                                           
 
 
 
By:   /s/ Guy Nissenson                                              
                                                                                          Name: Guy Nissenson
                                                                                          Title: President, Chief Executive Officer,
                                                                                          Treasurer, Chief Financial Officer, and Director
 
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