CORRESP 1 filename1.htm Unassociated Document
ADVANCED MESSAGING SOLUTIONS INC.
2377 Gold Meadow Way
Suite 100
Gold River, CA 95670
   
 
October 26, 2009
   
By Facsimile Transmission (703) 813-6981 & Edgar

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
   
Attn:
Michael F. Johnson, Attorney
Division of Corporation Finance
   
Re:
Advanced Messaging Solutions Inc.
Registration Statement on Form S-1
Filed June 18, 2008, and Amended on October 14, 2009
Registration Statement No. 333-160069
   
   
Dear Mr. Johnson:

Advanced Messaging Solutions Inc. (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced registration statement  (the “Registration Statement”) so that such Registration Statement will become effective as of 5:00 p.m., Wednesday, October 28, 2009, 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 securities laws of the United States.

Thank you in advance for your attention to this matter.
     
     
 
Very truly yours,
Advanced Messaging Solutions Inc.
 
       
 
By:
/s/ Jaime Brodeth  
    Name: Jaime Brodeth
Title:  President