Mail Stop 4561

September 12, 2018


Jonathan Read
Chief Executive Officer
TimefireVR Inc.
7150 E. Camelback Rd.
Suite 444
Scottsdale, AZ 85251

Re: TimefireVR Inc.
Amendment No. 2 to the Preliminary Proxy Statement on Schedule
14A
Filed August 14, 2018
File No. 000-31587

Dear Mr. Read:

We have limited our review of your revised filing to those issues we
have addressed in
our comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.

Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

After reviewing your response and any amendment you may file in response
to these
comments, we may have additional comments.

Proposal 2: Approval of Articles of Amendment to Our Articles of
Incorporation...

Reasons for Amendment

1. You indicate that the company is engaged in the mining of bitcoin, ether
and
litecoin. Please revise your disclosure as follows:

Provide a detailed discussion of the steps you have taken to
launch your mining
operations and describe how you will fund those operations. In
this regard, we
note your disclosure in the Form 10-Q filed on August 14, 2018
that "in April
2018, the Company began its mining operations... It started out
mining Bitcoin
and later, in June 2018, expanded into the mining of ether. The
revenue generated
Jonathan Read
TimefireVR Inc.
September 12, 2018
Page 2

is valued by the cryptocurrency fair value on the date earned.
Such amounts
aggregated $8,917 for the six months ended June 30, 2018."

Describe the consensus mechanism of each blockchain network whose
transactions you verify or will verify. In this regard, you
should address any
material differences between these consensus mechanisms; disclose
the extent to
which mining servers and associated equipment will be allocated
to one digital
asset versus another; and discuss the material implications for
your financial
condition and operating performance.

Disclose whether you intend to hold any digital assets that you
receive as a reward or
compensation for investment or to convert them into fiat currency
after receipt. In
this regard, we note your disclosure in the Form 10-Q filed on
August 14, 2018 that
"the Company is paid in cryptocurrency for its mining
operations."

Please contact Edwin Kim, Attorney-Advisor, at (202) 551-3297 or me at
(202) 551-3673
with any questions.


Sincerely,

/s/ Folake Ayoola

Folake Ayoola
Special Counsel
Office of
Information Technologies
and Services




cc: Michael Harris, Esq.
Nason, Yeager, Gerson, White & Lioce, P.A.