-----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, Rw6PQQUvFUMaLeuy/mjGfw50ZZvWOxMMKZvDm2qiuooZetnS53Z3FRNSJRAqjlJA SL+9B9FwjpxgpFC4GhywXA== 0000914317-05-000868.txt : 20050311 0000914317-05-000868.hdr.sgml : 20050311 20050311143713 ACCESSION NUMBER: 0000914317-05-000868 CONFORMED SUBMISSION TYPE: RW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050311 DATE AS OF CHANGE: 20050311 FILER: 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: RW SEC ACT: SEC FILE NUMBER: 333-65999 FILM NUMBER: 05675100 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 RW 1 rw-66982_elec.htm

[Letterhead of Pryor Cashman Sherman & Flynn LLP]

March 11, 2005

U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549


	Re:	eLEC Communications Corp. Registration Statement on Form S-3 (Registration No. 333-65999)

Ladies and Gentlemen:

We represent eLEC Communications Corp., formerly Sirco International Corp. (the “Company”). On October 22, 1998, the Company filed with the Securities and Exchange Commission (the “Commission”) a Registration Statement on Form S-3 (File No. 333-65999) (the “Registration Statement”) via the EDGAR electronic filing system. We were notified on Friday, October 23, 1998, that the Company was then not eligible to use Form S-3 due to late filings of certain reports filed under the Securities Exchange Act of 1934, as amended.

Pursuant to Rule 477 of Regulation C promulgated under the Securities Act of 1933, as amended, we hereby request on behalf of the Company, the withdrawal of the Registration Statement and the consent of the Commission to such withdrawal. The Registration Statement has not been declared effective, and no sales have been made under the Registration Statement.

If you have any questions regarding this application for withdrawal, please contact the undersigned at (212) 326-0846.


	Very truly yours, /s/ Eric M. Hellige Eric M. Hellige

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