0001213900-15-005731.txt : 20150904 0001213900-15-005731.hdr.sgml : 20150904 20150805172829 ACCESSION NUMBER: 0001213900-15-005731 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20150805 FILER: COMPANY DATA: COMPANY CONFORMED NAME: INTELLIGENT CLOUD RESOURCES INC. CENTRAL INDEX KEY: 0001634912 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2602 INNISFIL RD. CITY: MISSISSAUGA STATE: Z4 ZIP: L5M4H9 BUSINESS PHONE: 8166828990 MAIL ADDRESS: STREET 1: 2602 INNISFIL RD. CITY: MISSISSAUGA STATE: Z4 ZIP: L5M4H9 CORRESP 1 filename1.htm

Intelligent Cloud Resources Inc.

2602 Innisfil Road

Mississauga, Canada

ON L5M 4H9

August 5, 2015

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Re:

Intelligent Cloud Resources, Inc. (the “Company)

Registration Statement on Form S-1

File No. 333-202294 (the “Registration Statement”)

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 12:00 pm on Friday, August 7, 2015, or as soon thereafter as is practicable.

The Company acknowledges that:

should the Commission or the staff, acting pursuant to delegated authority, declares 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.

	Very truly yours,

	Intelligent Cloud Resources Inc.

	By:	/s/ Fatima Khan
	Name:	Fatima Khan
	Title:	Chief Executive Officer