<SEC-DOCUMENT>0001554795-18-000292.txt : 20181206
<SEC-HEADER>0001554795-18-000292.hdr.sgml : 20181206
<ACCEPTANCE-DATETIME>20181010162210
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ACCESSION NUMBER:		0001554795-18-000292
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20181010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TimefireVR Inc.
		CENTRAL INDEX KEY:			0000748268
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				880490034
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		7150 E. CAMELBACK ROAD
		STREET 2:		SUITE 444
		CITY:			SCOTTSDALE
		STATE:			AZ
		ZIP:			85251
		BUSINESS PHONE:		602-617-888

	MAIL ADDRESS:	
		STREET 1:		7150 E. CAMELBACK ROAD
		STREET 2:		SUITE 444
		CITY:			SCOTTSDALE
		STATE:			AZ
		ZIP:			85251

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EnergyTEK Corp.
		DATE OF NAME CHANGE:	20140723

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BROADLEAF CAPITAL PARTNERS INC
		DATE OF NAME CHANGE:	20040928

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BROADLEAF CAPITAL PARTNERS  INC
		DATE OF NAME CHANGE:	20020503
</SEC-HEADER>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>TimefireVR Inc.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>7150 E. Camelback Rd.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Suite 444</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Scottsdale AZ, 85251</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">October 10, 2018</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Via EDGAR </U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">United States Securities and Exchange Commission</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Division of Corporation Finance</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">100 F Street, NE</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Washington, DC 20549</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white">Attention:
Folake Ayoola</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>Re: TimefireVR Inc.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>Amendment No. 2 to the Preliminary Proxy Statement on Schedule
14A</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>Filed August 14, 2018</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>File No. 000-31587</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Ladies and Gentlemen:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The following responses
address the comments of the Staff (the &ldquo;Staff&rdquo;) as set forth in its letter dated September 12, 2018 (the &ldquo;Comment
Letter&rdquo;) relating to Amendment No. 2 to the Preliminary Proxy Statement on Schedule 14A (the &ldquo;Proxy Statement&rdquo;)
of TimefireVR Inc. (the &ldquo;Company&rdquo;) filed on August 14, 2018. The Company is simultaneously filing Amendment No. 3 to
the Proxy Statement (the &ldquo;Amendment&rdquo;) with this response letter.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">For your convenience, the
Staff&rsquo;s comment has been restated below in its entirety, with the Company&rsquo;s response set forth immediately beneath
the comment.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The numbers of the responses
in this letter correspond to the numbers of the Staff&rsquo;s comments as set forth in the Comment Letter.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><U>Proposal 2: Approval of Articles of Amendment to Our Articles
of Incorporation&hellip;</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><U>Reasons for Amendment</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">1. You indicate that the company is engaged in the mining
of bitcoin, ether and</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">litecoin. Please revise your disclosure as follows:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify">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 &ldquo;in April 2018, the Company began its mining operations&hellip; It started out mining Bitcoin and later, in June 2018,
expanded into the mining of ether. The revenue generated is valued by the cryptocurrency fair value on the date earned. Such amounts
aggregated $8,917 for the six months ended June 30, 2018.&rdquo;</TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1.5in; text-align: justify">Response: We have added
disclosure under Proposal 2 of the Amendment detailing the steps we have taken to launch our mining operations and describe
how we intend to fund our operations.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify">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.</TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1.5in; text-align: justify">Response: We have added
disclosure under Proposal 2 of the Amendment detailing the consensus mechanism of each blockchain network whose transactions
we verify or will verify.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify">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 &ldquo;the Company is paid in cryptocurrency for its mining operations.&rdquo;</TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1.5in; text-align: justify">Response: The Company has been using
the cryptocurrency derived from its mining operations to reinvest in additional mining equipment and services. We have added disclosure
under Proposal 2 of the Amendment detailing that we intend to convert the cryptocurrency we receive from mining into fiat currency
in order to fund the Company&rsquo;s operations or use the cryptocurrency directly to purchase equipment for the Company&rsquo;s
operations.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Should the staff have any
additional questions or comments after reviewing this response letter, we would appreciate an opportunity to discuss these comments
or questions with the staff prior to the distribution of another comment letter. Please direct any questions concerning this response
letter to Michael D. Harris, the Company&rsquo;s legal counsel, at 561-471-3507, mharris@nasonyeager.com.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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    <TD STYLE="width: 50%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 50%; text-align: justify">Sincerely yours, </TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: justify"><I>/s/ Jonathan Read</I></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">Jonathan Read</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">Chief Executive Officer</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">CC: Michael D. Harris, Esq.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Nason, Yeager, Gerson, White &amp; Lioce, P.A.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

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