TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 17, 2022 Kim Thompson President, Chief Executive Officer and Chief Financial Officer Kraig Biocraft Laboratories, Inc. 2723 South State St., Suite 150 Ann Arbor, Michigan 48104 Re: Kraig Biocraft Laboratories, Inc. Registration Statement on Form S-1 Filed February 10, 2022 File No. 333-262631 Dear Mr. Thompson: 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 Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Louis Taubman, Esq.