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                             January 26, 2022

       Gina Serkasevich
       Chief Executive Officer, Director
       Hero Technologies Inc.
       310 Commons Trail Ln
       Huffman, TX 77336

                                                        Re: Hero Technologies
Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed January 13,
2022
                                                            File No. 333-261062

       Dear Ms. Serkasevich:

             We have reviewed your amended registration statement 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 this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply 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 registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
December 9, 2021 letter.

       Form S-1 Amendment 1 filed January 13, 2022

       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       Results of Operations, page 24

   1.                                                   In response to comment
4, we note you provided expanded disclosures for the nine month
                                                        period ended September
30, 2021 versus 2020 that are responsive to the comment. Please
                                                        provide similar
disclosures for the comparison of results of operations for the years ended
                                                        December 31, 2020 and
2019.
       Business, page 31

   2.                                                   In response to comment
8 you revised page 31 to disclose that the company assumed all
                                                        liabilities with
respect to assigned contracts as part of the acquisition of Veteran Hemp
 Gina Serkasevich
Hero Technologies Inc.
January 26, 2022
Page 2
      Co. Please describe, and quantify the liabilities assumed with respect to
assigned
      contracts, to the extent material.
Executive Compensation, page 33

3.    We note your response to comment 10. Please update to provide
      executive compensation disclosure for the fiscal year ended December 31,
2021. See Item
      402(n) of Regulation S-K.

Notes to the Consolidated Financial Statements
Note 2. Summary of Significant Accounting Policies, page F-8

4.    You disclose ownership of wholly-owned subsidiaries MassCannabis LLC and
Mile High
      Green LLC without providing any descriptive information about the
subsidiary. Please
      expand your disclosure here and on pages F-15 and F-20 to provide
sufficient detail to
      understand the nature and operations of these entities.
Interim Financial Statements, page F-16

5.    We note you have updated your financial statements for the period ending
September 30,
      2021 and September 30, 2020. However, several line item values presented
in the interim
      financial statements for the period ended September 30, 2020 are
identical to the line
      items for the period ending June 30, 2020 as presented in your
registration statement filed
      on November 12, 2021. Please revise or advise.

      Also revise your Consolidated Statement of Operations and Comprehensive
Loss to
      specify the period included in the financial statements (quarter or nine
months ended).
        You may contact Mark Wojciechowski, Staff Accountant, at (202) 551-3759
or Joseph
Klinko, Staff Accountant, at (202) 551-3824 if you have questions regarding
comments on the
financial statements and related matters. Please contact Cheryl Brown, Law
Clerk, at (202) 551-
3905 or Kevin Dougherty, Staff Attorney, at (202) 551-3271 with any other
questions.



                                                            Sincerely,
FirstName LastNameGina Serkasevich
                                                            Division of
Corporation Finance
Comapany NameHero Technologies Inc.
                                                            Office of Energy &
Transportation
January 26, 2022 Page 2
cc:       William Hart
FirstName LastName