Replies to post #266 on International Automated Systems (fka IAUS)

[scion]

International Automated Systems, Inc.
326 North SR 198
Salem, Utah 84653

June 21, 2011


Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549

To whom it may concern:

In connection with the response of International Automated Systems, Inc. (the “Company”) to the SEC letter dated June 8, 2011 (SEC File No. 033–16531-D), regarding the Form 8-K filed June 3, 2011, the Company hereby acknowledges that:

* the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

* staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

* the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.


Sincerely,

International Automated Systems, Inc.


By: /S/ LaGrand Johnson
Its: Chief Financial Officer

Form CORRESP - Correspondence
2011-06-21
http://www.sec.gov/Archives/edgar/data/820380/000109690611001234/filename1.htm