January 17, 2020

Jacob D. Cohen
Chief Executive Officer
American International Holdings Corp.
3990 Vitruvian Way, Suite 1152
Addison, TX 75001

       Re: American International Holdings Corp.
           Post-Qualification Amendment to Offering Statement on Form 1-A
           Filed January 9, 2020
           File No. 024-11080

Dear Mr. Cohen:

       We have reviewed your amendment and have the following comment.

       Please respond to this letter by amending your offering statement and
providing the
requested information. If you do not believe our comment applies to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response. After reviewing any amendment to your offering statement and the
information you
provide in response to this comment, we may have additional comments.

Post-Qualification Amendment No. 2 to Offering Statement on Form 1-A

Exhibits
Exhibit 12.1, page 31

1.     Please have counsel revise the legality opinion to state that the
400,000 shares that have
       already been issued to Mr. Stewart "are" validly authorized, legally
issued, fully paid and
       non-assessable and that the 400,000 shares yet to be issued to Mr.
Stewart "will be"
       validly authorized, legally issued, fully paid and non-assessable. Refer
to Section II.B.2.h
       of Staff Legal Bulletin No. 19, which is available on our website at
       https://www.sec.gov/interps/legal/cfslb19.htm.
        We will consider qualifying your offering statement at your request. If
a participant in
your offering is required to clear its compensation arrangements with FINRA,
please have
FINRA advise us that it has no objections to the compensation arrangements
prior to
qualification.
 Jacob D. Cohen
American International Holdings Corp.
January 17, 2020
Page 2

        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 Ada D. Sarmento at 202-551-3798 or Mary Beth Breslin at
202-551-
3625 with any questions.



FirstName LastNameJacob D. Cohen                          Sincerely,
Comapany NameAmerican International Holdings Corp.
                                                          Division of
Corporation Finance
January 17, 2020 Page 2                                   Office of Life
Sciences
FirstName LastName