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             December 9, 2021

       Steven Cabouli
       Chief Executive Officer
       iWallet Corp
       401 Ryland St., Ste. 200A
       Reno, Nevada 89502

                                                        Re: iWallet Corp
                                                            Amendment No. 1 to
Form 10-12G
                                                            Filed November 4,
2021
                                                            File No. 000-56347

       Dear Mr. Cabouli:

               We issued comments to you on the above captioned filing on
November 18, 2021. As of
       the date of this letter, these comments remain outstanding and
unresolved. We expect you to
       provide a complete, substantive response to these comments by December
22, 2021.

               If you do not respond, we will, consistent with our obligations
under the federal securities
       laws, decide how we will seek to resolve material outstanding comments
and complete our
       review of your filing and your disclosure. Among other things, we may
decide to release
       publicly, through the agency's EDGAR system, all correspondence,
including this letter, relating
       to the review of your filings, consistent with the staff's decision to
publicly release comment and
       response letters relating to disclosure filings it has reviewed.

              Please contact Erin Donahue at 202-551-6001 or Sherry Haywood at
202-551-3345 with
       any questions.




             Sincerely,


             Division of Corporation Finance

             Office of Manufacturing