AXESSTEL, INC.
6815 Flanders Drive
San Diego, California 92121
December 27, 2007
VIA EDGAR
Mr. Larry Spirgel, Assistant Director
U. S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
| Re: | Axesstel, Inc. |
| Form 10-K for Fiscal Year Ended December 31, 2006 |
| Filed April 2, 2007 |
| Form 10-Q for Fiscal Quarter Ended September 30, 2007 |
| File No. 1-32160 |
Mr. Spirgel:
We are in receipt of your correspondence dated December 18, 2007, with respect to the above referenced filings. Given the holiday schedules, we respectfully request an extension of the time to respond to your comments until on or before January 11, 2008.
Thank you for your consideration in this matter. Please call me at (858) 875-7283 or James Mercer of Duane Morris LLP, counsel to Axesstel, at (619) 744-2209 if you have any questions, or if we can be of any assistance.
| Sincerely, |
| /s/ Patrick Gray |
| Patrick Gray |
| Chief Financial Officer |