-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, EB3Sh3H89PBiC92VPinanjbpDCK/6vb9+jLMJCCIeoNagLgrb0y5sx8jtuk2vLo4 /Dn9iFvzJOEhiwq5qniX8g== 0000000000-05-026894.txt : 20060420 0000000000-05-026894.hdr.sgml : 20060420 20050601164131 ACCESSION NUMBER: 0000000000-05-026894 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050601 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: ELEC COMMUNICATIONS CORP CENTRAL INDEX KEY: 0000090721 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 132511270 STATE OF INCORPORATION: NY FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 75 SOUTH BROADWAY STREET 2: SUITE 302 CITY: WHITE PLAINS STATE: NY ZIP: 10601 BUSINESS PHONE: 914-682-0214 MAIL ADDRESS: STREET 1: 75 SOUTH BROADWAY STREET 2: SUITE 302 CITY: WHITE PLAINS STATE: NY ZIP: 10601 FORMER COMPANY: FORMER CONFORMED NAME: SIRCO INTERNATIONAL CORP DATE OF NAME CHANGE: 19920703 PUBLIC REFERENCE ACCESSION NUMBER: 0000914317-05-000917 LETTER 1 filename1.txt Mail Stop 4-7 June 1, 2005 Via U.S. Mail and Fax Mr. Paul H. Riss Chief Executive Officer eLEC Communications Corp. 75 South Broadway, Suite 302 White Plains, New York 10601 Re: eLEC Communications Corp. Form 10-KSB for the fiscal year ended November 30, 2004 Filed March 15, 2005 File No. 0-04465 Dear Mr. Riss: We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments. Sincerely, Larry Spirgel Assistant Director cc: David R. Swarthout, Esq. Pryor Cashman Sherman & Flynn LLP Via Facsimile: 212.798.6375 -----END PRIVACY-ENHANCED MESSAGE-----