Some demonstrative embodiments include devices, systems and/or methods to establish a connection to the Internet via a local gateway (L-GW) function for a LIPA or a SIPTO@LN. The establishment of the connection to the Internet may be performed, for example, by at least one of an E-RAB SETUP procedure, an INITIAL CONTEXT SETUP procedure, an INITIAL UE MESSAGE procedure or an UPLINK NAS TRANSPORT procedure.