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                             October 7, 2021

       Calvin D. Smiley
       Chief Executive Officer
       JV Group, Inc.
       9605 W. 49th Ave., #200
       Wheat Ridge, CO 80033

                                                        Re: JV Group, Inc.
                                                            Registration
Statement on Form 10-12G/A
                                                            Filed October 1,
2021
                                                            File No. 000-21477

       Dear Mr. Smiley:

              We have reviewed your filing and have the following 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.

       Form 10-12G/A filed October 1, 2021

       We have had a "Caveat Emptor" designation . . ., page 12

   1.                                                   We note your response
to our prior comment. Consistent with the comment and the
                                                        information on
OTCMarkets.com, please revise to clarify that OTC Markets Group has
                                                        discontinued the public
display of quotes for your securities due to the caveat emptor
                                                        designation. Please
include similar disclosure in Item 9 on page 25, where you state that
                                                        quotations for the
common stock are listed by OTC Markets.
               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.

              You may contact Eric McPhee at 202-551-3693 or Robert Telewicz at
202-551-3438 if
       you have questions regarding comments on the financial statements and
related matters. Please
 Calvin D. Smiley
JV Group, Inc.
October 7, 2021
Page 2

contact Melanie Singh at 202-551-4074 or Pam Long at 202-551-3765 with any
other questions.



FirstName LastNameCalvin D. Smiley                      Sincerely,
Comapany NameJV Group, Inc.
                                                        Division of Corporation
Finance
October 7, 2021 Page 2                                  Office of Real Estate &
Construction
FirstName LastName