VOIP,
INC.
151
s.
Wymore Road Suite 3000
Altamonte
Springs, Florida 32714
VIA
ELECTRONIC SUBMISSION
Division
of Corporation Finance
Securities
and Exchange Commission
100
F
Street, N.E.
Washington,
D.C. 20549
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Re: |
VoIP,
Inc. (the “Company”)
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Registration
Statement on Form S-1
Filed
February 14, 2006
File
No. 333-131827
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Ladies
and Gentlemen:
The
Company hereby respectfully requests pursuant to Rule 477 under the Securities
Act of 1933, as amended, that the Securities and Exchange Commission (the
“Commission”) consent to the withdrawal by the Company of its Registrant's
Registration Statement on Form S-1 filed with the Commission on February 14,
2006 (File No. 333-131827) (the "Registration Statement").
No
securities were offered or sold pursuant to the Registration Statement.
The
Company requests this withdrawal due to a change in circumstances in the
Company’s business activities.
If
you
have any questions concerning this matter, please contact David B. Manno at
(212) 981-6772.
Thank
you
for your assistance in this matter.
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VOIP,
INC.
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By: |
/s/ Anthony
Cataldo |
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Anthony
Cataldo |
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Chief
Executive Officer |