TEXT-EXTRACT 2 filename2.txt December 11, 2018 Daniel Sullivan Chief Accounting Officier InterCloud Systems, Inc. 1030 Broad Street Suite 102 Shrewsbury, NJ 07702 Re: InterCloud Systems, Inc. Form 10-K for the Fiscal Year Ended December 31, 2017 Filed April 17, 2018 and December 7, 2018 Filed No. 001-36100 Dear Mr. Sullivan: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Consumer Products