withdrawal_ofs-1.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing
eLEC COMMUNICATIONS CORP.
75 South Broadway, Suite 302
White Plains, NY 10601
 
 
 
                                                                                          April 24, 2007 
 
 
VIA EDGAR   
 
Securities and Exchange Commission 
100 F Street, N.E.   
Washington, D.C. 20549 
 
 
                                       Re:    eLEC Communications Corp. 
    Registration Statement on Form S-1 
    File No. 333-132285   
 
 
Ladies and Gentlemen: 
 
                   In accordance with Rule 477 under the Securities Act of 1933, as amended, eLEC 
Communications Corp., a New York corporation (the “Company”), hereby withdraws the above- 
referenced Registration Statement on Form S-1 (Reg. No. 333-132285) (the “Registration 
Statement”), which was originally filed with the Securities and Exchange Commission (the 
“Commission”) on March 8, 2006 and subsequently amended on May 2, 2006 and May 12, 
2006. The Registration Statement, which has not been declared effective by the Commission, is 
being withdrawn due to the fact that the convertible debt relating to a majority of the registered 
shares of the Company’s common stock is no longer outstanding. No securities were sold in 
connection with the offering to which the Registration Statement related. 
 
                                                                                          Very truly yours, 
 
                                                                                          /s/ Paul Riss 
 
                                                                                          Paul Riss 
                                                                                          Chief Executive Officer