TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 4, 2021 Robert Grosshandler Chief Executive Officer iConsumer Corp. 73 Greentree Drive, #558 Dover, DE 19904 Re: iConsumer Corp. Offering Statement on Form 1-A Filed February 8, 2021 File No. 024-11445 Dear Mr. Grosshandler: We have reviewed your offering statement and do not have any comments. We will consider qualifying your offering statement at your request. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. We also remind you that, following qualification of your Form 1-A, Rule 257 of Regulation A requires you to file periodic and current reports, including a Form 1-K which will be due within 120 calendar days after the end of the fiscal year covered by the report. Please contact Daniel Morris at (202) 551-3314 or Erin Jaskot at (202) 551-3442 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Jeanne Campanelli