eLEC COMMUNICATIONS CORP. |
75 South Broadway, Suite 302 |
White Plains, NY 10601 |
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April 24, 2007 |
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VIA EDGAR |
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Securities and Exchange Commission |
100 F Street, N.E. |
Washington, D.C. 20549 |
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Re: |
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eLEC Communications Corp. |
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Registration Statement on Form S-1 |
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File No. 333-132285 |
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Ladies and Gentlemen: |
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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being withdrawn due to the fact that the convertible debt relating to a majority of the registered |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 Companys common stock is no longer outstanding. No securities were sold in |
connection with the offering to which the Registration Statement related. |
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Very truly yours, |
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/s/ Paul Riss |
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Paul Riss |
Chief Executive Officer |
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