0001204459-10-000667.txt : 20120803 0001204459-10-000667.hdr.sgml : 20120803 20100330165621 ACCESSION NUMBER: 0001204459-10-000667 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100330 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MPHASE TECHNOLOGIES INC CENTRAL INDEX KEY: 0000825322 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690] IRS NUMBER: 222287503 STATE OF INCORPORATION: NJ FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 587 CONNECTICUT AVE STREET 2: PO BOX 566 CITY: NORWALK STATE: CT ZIP: 06854 BUSINESS PHONE: 2038312212 MAIL ADDRESS: STREET 1: 587 CONNECTICUT AVE STREET 2: PO BOX 566 CITY: NORWALK STATE: CT ZIP: 06854 FORMER COMPANY: FORMER CONFORMED NAME: TECMA LABORATORIES INC DATE OF NAME CHANGE: 19980915 CORRESP 1 filename1.htm mPhase Technologies Inc.: Correspondence - Filed by newsfilecorp.com

Corresp

mPhase Technologies, Inc.
587 Connecticut Avenue
Norwalk, Ct. 06850

Mr. Martin F. James March 30, 2010
Senior Assistant  
Chief Accountant  
Securities and Exchange Commission  
100 F. Street N.W.  
Washington, D.C. 20549  

Re: Final Schedules for Materiality Analysis
  financial statements of mPhase Technologies, Inc.
  under ETIF- 0019 regarding the value of Platinum Partners Warrants

Dear Mr. James:

Per your request, I am sending you the schedules that I have assembled with respect to the above-referenced matter.

Based upon the foregoing, the analysis supports a 426 day term for the Platinum Partners warrant, used in the Calculation of the estimated contingent liability for materiality review with respect to what adjustments, if any, need to be made with respect to the Company’s financial statements based upon ETIF-0019 in connection with the Company’s reporting of its Convertible Debentures.

Please call me at 917-324-0354 to discuss at your convenience. Thank you.

Very truly yours,

Edward Suozzo