Mark C Lee
Tel 916.442.1111
Fax 916.448.1709
leema@gtlaw.com


April 4, 2011

Via EDGAR

Phil Rothenberg
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C.  20549

Re: XcelMobility Inc.
    Revised Preliminary Proxy Statement on Schedule 14A
    Filed March 30, 2011
    File No. 333-160069

Dear Mr. Rothenberg:

     On behalf of XcelMobility  Inc., a corporation  organized under the laws of
Nevada (the "COMPANY"), we are responding to the comments in the letter from you
dated  April  4,  2011  relating  to the  Company's  Revised  Preliminary  Proxy
Statement on Schedule 14A filed on March 30, 2011 (the  "PROXY").  The responses
below have been numbered to  correspond  with the comments in your April 4, 2011
letter.

General

1.   WE NOTE YOUR RESPONSE TO OUR PRIOR  COMMENT  LETTER DATED MARCH 24, 2011 AS
     WELL AS YOUR REVISED DISCLOSURE.  WE ALSO NOTE THAT YOU FILED A FORM 8-K ON
     MARCH 29, 2011 IN WHICH YOU DISCLOSED  THAT YOU HAVE CHANGED YOUR NAME FROM
     ADVANCED MESSAGING SOLUTIONS, INC. TO XCELMOBILITY INC. AND THAT THE HEADER
     FOR THIS ITEM 5.03 FORM 8-K WAS  "ARTICLES  OF MERGER." IT APPEARS THAT THE
     NAME CHANGE MAY BE RELATED TO THE PROPOSED SHARE EXCHANGE  TRANSACTION THAT
     YOU ENTERED  INTO WITH  SHENZHEN CC POWER  CORPORATION.  PLEASE TELL US THE
     CONNECTION, IF ANY, BETWEEN THE NAME CHANGE AND THE PROPOSED SHARE EXCHANGE
     TRANSACTION.  PLEASE ALSO TELL US WHETHER SHAREHOLDER  APPROVAL IS REQUIRED
     UNDER NEVADA LAW FOR THE NAME CHANGE AND INFORM US  REGARDING  THE RELEVANT
     PROVISIONS OF NEVADA LAW.

Response to Comment 1:

     The  Company  respectfully  informs  the Staff that to effect a name change
under Nevada law,  Section  92A.180 of the Nevada Revised  Statutes  permits the
formation of a wholly-owned  subsidiary by the issuer for the express purpose of
a short-form  merger to complete a name change.  Pursuant to Section  92A.180 of

Securities and Exchange Commission
Division of Corporate Finance
April 4, 2011
Page 2


the Nevada  Revised  Statutes,  approval by the  Company's  shareholders  is not
required  for a merger  of a  wholly-owned  subsidiary  into a  parent  domestic
corporation. In addition, please note that a name change can be effected through
this short-form merger structure,  and the merger itself is merely incidental to
the  actual  objective,  which is the name  change.  No  separate  filing  of an
amendment to the Company's  Articles of  Incorporation  is required in Nevada to
effect the name change as the applicable  amendment to the Company's Articles of
Incorporation  is set forth in the  Articles of Merger.  The Company  filed such
specific  amendment to its Articles of  Incorporation  as Exhibit  3.1(a) to its
Form 8-K filed March 29, 2011.

     Additionally,  the  Company  changed  its  name to  "XcelMobility  Inc." in
furtherance of its pursuit of a new business direction, the development and sale
of  products  and  services  for  wireless  devices,  and  not  specifically  in
connection with any potential share exchange  transaction with Shenzhen CC Power
Corporation.  Please  note,  as  disclosed  in the  Proxy  and  in our  previous
correspondence with the Staff, the Company has entered into a non-binding letter
of intent with Shenzhen CC Power  Corporation  and there are no guarantees  that
the parties will enter into a definitive  agreement  or  consummate  any sort of
transaction.

2.   WE NOTE THE  CONTENT  OF THE FORMS 8-K YOU FILED ON MARCH 9, 2011 AND MARCH
     29,  2011.  PLEASE  REVISE  THE PROXY  STATEMENT  TO BRIEFLY  DISCLOSE  THE
     MATERIAL TERMS OF EACH OF THE MATTERS DISCLOSED IN THESE FORM 8-K FILINGS.

Response to Comment 2:

     The  Company  will revise the Proxy to include  the  following  text (noted
below) on page 2 of its revised Proxy filing:

     Recent Events

     Non-Binding Letter of Intent with Shenzhen CC Power Corporation

     On March 8, 2011, the Company entered into a letter of intent with Shenzhen
     CC Power  Corporation,  a People's  Republic of China company ("CC Power"),
     (the "LOI"),  in connection  with a proposed share exchange  transaction by
     and between the Company and CC Power  whereby the Company  will acquire all
     of the shares of outstanding  capital stock of CC Power in exchange for the
     issuance of 50.5% ownership  interest in the Company to the shareholders of
     CC Power  (the  "Share  Exchange").  CC Power  provides  mobile  phones and
     internet  products  through monthly  subscriptions  to large cellular phone
     carriers and OEM partners.

     The  non-binding  terms of the LOI  state  that if the  parties  decide  to
     proceed with a transaction after completion of due diligence, the terms and
     conditions of the Share Exchange shall be set forth in a formal  definitive

Securities and Exchange Commission
Division of Corporate Finance
April 4, 2011
Page 3


     agreement  to be  negotiated  and  entered  into by and between the parties
     within  sixty (60) days of the  execution  of the LOI.  The  closing of the
     Share  Exchange (the  "Closing")  shall occur on or before thirty (30) days
     form  the  date on which  CC  Power  completes  an  audit of its  financial
     statements  as  required  to be filed by the  Company  upon the  Closing in
     accordance with U.S. securities laws.

     Additional  non-binding  provisions of the LOI state that after Closing, it
     is  contemplated  that  the  Board of  Directors  of the  Company  shall be
     comprised of three (3) directors and that the CC Power  shareholders  shall
     have the right to nominate  two (2)  directors to the Board of Directors of
     the  Company.  In  addition,  the  officers  of CC Power  shall  become the
     officers of the Company at Closing.

     The LOI is filed as an exhibit to the Company's  Current Report on Form 8-K
     filed on March 9, 2011.

     Name Change; Stock Split

     Effective  March 29, 2011, in  furtherance  of our new business  focus,  we
     amended our  Articles of  Incorporation  to change our name from  "Advanced
     Messaging Solutions,  Inc." to "XcelMobility Inc." (the "Name Change").  In
     connection  with  the  Name  Change,  the  Financial  Industry   Regulatory
     Authority  assigned  the  Company a new stock  symbol,  "XCLL,"  which took
     effect at the open of  business  on March 29,  2011.  Further,  and also on
     March 29, 2011, the Company  effected a 35 for 1 forward stock split of all
     of its issued and outstanding shares of common stock.

     The Company will file its revised Proxy in accordance  with the  additional
foregoing  text  provided  the Staff has no further  comments.  We hope that the
foregoing  addresses all of the Staff's  comments  contained in its letter dated
April 4,  2011.  In the  event  the  Staff  has no  further  comments,  we would
appreciate written correspondence to that effect.

                                        Best regards,


                                        /s/ Mark C Lee
                                        ----------------------------
                                        Mark C Lee
                                        Shareholder

cc: Jaime Brodeth