August 8, 2005


Via Edgar - Correspondence and Facsimile
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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:

     ION Networks, Inc. (the "Registrant") in connection with its request for
acceleration hereby acknowledges that:

          o    Should the Commission or the staff, action pursuant to delegated
               authority, declare the filing effective, it does not foreclose
               the Commission from taking any action with respect to the filing;
          o    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
          o    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,

                                              ION NETWORKS, INC.


                                              By: /s/ Patrick Delaney
                                                  ------------------------------
                                                  Name:  Patrick Delaney
                                                  Title: Chief Financial Officer