July 2, 2019

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

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

Dear Mr. Thompson:

       We have completed our review of your filing. We remind you that the
company and its
management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding
any review, comments, action or absence of action by the staff.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Information
Technologies
                                                          and Services
cc:    Michael Harris, Esq.