February 28, 2025

Joe Martinez
Chief Executive Officer
Apple iSports Group, Inc.
100 Spectrum Center Drive, Suite 900
Irvine, California 92612

       Re: Apple iSports Group, Inc.
           Form 8-K/A filed February 19, 2025
           File No. 000-32389
Dear Joe Martinez:

       We have reviewed your filing and have the following comment.

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

       After reviewing your response to this letter, we may have additional
comments.

Form 8-K/A filed February 19, 2025
Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related
Audit Report
or Completed Interim Review, page 2

1.     Please revise your disclosure to include the date on which you concluded
that the
       referenced net loss was not warranted and not material, as well as to
expand on
       the brief description of the facts underlying the conclusion to the
extent known. In
       addition, include a statement of whether the audit committee, or the
board of directors
       in the absence of an audit committee, or authorized officer or officers,
discussed with
       the registrant   s independent accountant the matters disclosed in the
filing pursuant to
       Item 4.02(a)(3).
        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.

      Please contact Sarmad Makhdoom at (202) 551-5776 or Robert Klein at (202)
551-
3847 with any questions.
 February 28, 2025
Page 2



                    Sincerely,

                    Division of Corporation Finance
                    Office of Finance