CORRESP 1 filename1.txt August 8, 2005 Via Edgar -- Correspondence and Facsimile ----------------------------------------- Securities and Exchange Commission Judiciary Plaza 450 Fifth Street, NW Washington, DC 20549 Attention: Barbara C. Jacobs Re: ION Networks, Inc. Registration Statement on Form SB-2 (File No. 333-124274) --------------------------------------------------------- Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, ION Networks, Inc. (the "Registrant") hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form SB-2 to Tuesday, August 9. 2005 at 3:00 p.m., or as soon thereafter as practicable. Very truly yours, ION NETWORKS, INC. By: /s/Patick E. Delaney ----------------------------- Name: Patrick E.Delaney Title: Chief Financial Officer