INTERNATIONAL LAND ALLIANCE, INC.

350 10^th Ave., Suite 1000

San Diego, California 9211

Tele: (877) 661-4811

December 7, 2017

REVISED

Division of Corporation Finance

Securities and Exchange Commission

100 F Street NE

Washington D.C.  20549

Attn:	Dietrich A. King, Assistant Director
	David Lin, Staff Attorney
	Amit Pande, Accounting Branch Chief
	John A. Spitz, Staff Accountant

Re:	International Land Alliance, Inc. ("Registrant" and/or "Company")
	Amendment No. 7 to Registration Statement on Form S-1 (the "Registration Statement")
	Filed on December 4, 2017
	File No.  333-209484

Gentlepersons:

On behalf of the Registrant, I hereby request "acceleration" of the effective date of the Registration Statement to 12:00 p.m., Washington, D.C. time, on Monday, December 11, 2017, or as soon thereafter as practical.

Thank you for your cooperation and courtesies in this matter.

Very truly yours,

By: /s/ Roberto Jesus Valdes                               

       Roberto Jesus Valdes, President & CEO