United States securities and exchange commission logo





                           February 2, 2021

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

                                                        Re: American
International Holdings Corp.
                                                            Registration
Statement on Form S-1
                                                            Filed January 28,
2021
                                                            File No. 333-252504

       Dear Mr. Cohen:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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 Jason L.
Drory at 202-551-8342 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              David M. Loev, Esq.