eLinear, Inc. 2901 West Sam Houston Parkway Suite E-300 Houston, Texas 77043 December 30, 2004 Via Fax: (202) 942-2903 Celeste M. Murphy, Esquire Division of Corporation Finance Securities and Exchange Commission 450 Fifth Street N.W., Room 3112 Washington D.C. 20549 Re: eLinear, Inc. (the "Company") Registration Statement on Form SB-2 Dear Ms. Murphy: The Company respectfully requests that effectiveness of the Registration Statement referred to above be accelerated to 3:30 p.m. Eastern Time on Monday, January 3, 2005, or as soon thereafter as practicable. Very truly yours, ELINEAR, INC. /s/ Tommy Allen ---------------- Tommy Allen Vice President