TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 12, 2021 Jacob Cohen Chief Executive Officer AMERICAN INTERNATIONAL HOLDINGS CORP. 7950 Legacy Drive, Suite 400 Plano, Texas 75024 Re: AMERICAN INTERNATIONAL HOLDINGS CORP. Registration Statement on Form S-1 Filed August 9, 2021 File No. 333-258618 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 Tom Kluck at 202-551-3233 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: David Loev