| eLEC COMMUNICATIONS CORP. | ||||
| 75 South Broadway, Suite 302 | ||||
| White Plains, NY 10601 | ||||
| April 24, 2007 | ||||
| VIA EDGAR | ||||
| Securities and Exchange Commission | ||||
| 100 F Street, N.E. | ||||
| Washington, D.C. 20549 | ||||
| Re: | eLEC Communications Corp. | |||
| Registration Statement on Form S-1 | ||||
| File No. 333-132285 | ||||
| Ladies and Gentlemen: | ||||
| In accordance with Rule 477 under the Securities Act of 1933, as amended, eLEC | ||||
| Communications Corp., a New York corporation (the “Company”), hereby withdraws the above- | ||||
| referenced Registration Statement on Form S-1 (Reg. No. 333-132285) (the “Registration | ||||
| Statement”), which was originally filed with the Securities and Exchange Commission (the | ||||
| “Commission”) on March 8, 2006 and subsequently amended on May 2, 2006 and May 12, | ||||
| 2006. The Registration Statement, which has not been declared effective by the Commission, is | ||||
| being withdrawn due to the fact that the convertible debt relating to a majority of the registered | ||||
| shares of the Company’s common stock is no longer outstanding. No securities were sold in | ||||
| connection with the offering to which the Registration Statement related. | ||||
| Very truly yours, | ||||
| /s/ Paul Riss | ||||
| Paul Riss | ||||
| Chief Executive Officer | ||||