June 25, 2019

Jeffrey Thompson
Chief Executive Officer
TimefireVR, Inc.
1607 Ponce de Leon Ave, Suite 407
San Juan, PR 00909

Re: TimefireVR, Inc.
Preliminary Information Statment on Schedule 14C
Filed May 24, 2019
File No. 000-31587

Dear Mr. Thompson:

We have reviewed your June 13, 2019 response to our comment letter and
have the
following comment. In our comment, we may ask you to provide us with
information so we may
better understand your disclosure.

Please respond to this comment 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
comment applies to your facts and circumstances, please tell us why in your
response.

After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to the
comment in
our June 7, 2019 letter.

Preliminary Information Statement on Schedule 14C

General

1. We note your response to our prior comment regarding the applicability of
Note A of
Schedule 14A. Please revise to provide a description of the business
acquired and limited
financial information, including revenues, net income (loss), assets, and
liabilities.
Jeffrey Thompson
FirstName LastNameJeffrey Thompson
TimefireVR, Inc.
Comapany NameTimefireVR, Inc.
June 25, 2019
Page 2
June 25, 2019 Page 2
FirstName LastName
You may contact Matthew Derby, Staff Attorney, at (202) 551-3334 or
Edwin Kim,
Attorney-Advisor, at (202) 551-3297 with any questions.



Sincerely,

Division of Corporation
Finance
Office of Information
Technologies
and Services
cc: Joe Lexague, Esq.