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                               January 21, 2021

       Eric Fain
       Chief Executive Officer
       Green Stream Holdings Inc.
       16620 Marquez Ave.
       Pacific Palisades, CA 90272

                                                        Re: Green Stream
Holdings Inc.
                                                            Amendment No. 3 to
Form 10-12G
                                                            Filed January 4,
2020
                                                            File No. 000-53279

       Dear Mr. Fain:

              We have reviewed your filing 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 these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Amendment No. 3 to Form 10-12G

       Part I.
       Item 1. Description of Business, page 3

   1.                                                   We note you have
revised your disclosure to state that the business of the company is now
                                                        marketing, selling, and
contracting leases for solar solutions. However, your disclosure
                                                        on page 8 and elsewhere
still appears to indicate that the company will be building solar
                                                        infrastructure and
receiving revenue from the leases. Please revise to clearly disclose your
                                                        business, including the
extent to which you expect to be managing solar power projects,
                                                        building greenhouses,
and providing advanced solar battery products. Clarify whether
                                                        these activities,
referenced in various places in the business description, are distinct lines
                                                        of business that you
intend to pursue and describe the steps you have taken and expect to
                                                        take to do so. Please
specify what services are provided by Mr. Morali's company. Please
                                                        clarify how you will be
paid and how Mr. Morali's company will be paid.
 Eric Fain
FirstName  LastNameEric  Fain
Green Stream  Holdings Inc.
Comapany
January 21,NameGreen
            2021       Stream Holdings Inc.
January
Page  2 21, 2021 Page 2
FirstName LastName
2.       We note your disclosure that you have removed Richard Rodgers as a
director of the
         company; however, you continue to refer to him as a director. Please
advise or revise as
         appropriate.
Key Suppliers and Contractors, page 8

3.       We note your response to comment 3 of our letter. We note that your
disclosure still
         references Dream Green Partners, Inc. As requested in our comment, in
your business
         section, please disclose the specific services that Dream Green
Partners will provide, and
         describe and file any agreement with Dream Green to provide services.
Plan of Operation, page 8

4.       We note your response to comment 8 and reissue our comment in part. We
note that you
         have provided some disclosure on an aggregate basis. With respect to
these leases, please
         disclose when you anticipate completing each solar power project, the
cost to build each
         project, and who will build each project. Please clarify whether the
projects are required
         to be completed within a set period of time and if there is a penalty
for failure to build out
         each project. To the extent you have entered into an agreement with
another entity to build
         out each project, please file the agreement in accordance with Item
601(b)(10) of
         Regulation S-K. Please clarify whether you have a right to renew each
lease. Please
         clarify who will own the equipment at the end of the lease, and
whether you will be
         required to remove the equipment, if the equipment is not purchased by
the property
         owner. Additionally, we note your disclosure that you anticipate
receiving revenues of
         $50,000 to $60,000 per quarter from the leases. Please disclose your
basis for this
         assertion.
Item 2. Financial Information, page 26

5.       We note your response to comment 6 of our letter and reissue. Please
revise here and in
         the business section to provide the information requested by Items
101(a)(2) and 303 of
         Regulation S-K by disclosing your specific plan of operation,
including detailed
         milestones, the anticipated time frame for beginning and completing
each milestone, and
         the categories of expenditures for your anticipated operations. Please
disclose how you
         anticipate funding these expenditures at each stage.
Item 4. Security Ownership of Certain Beneficial Owners and Management, page 28

6.       Please identify the natural persons with voting or dispositive control
over the securities
         held by the We Work Revocable Trust. Please refer to Item 403 of
Regulation S-K for
         guidance. Please add risk factor disclosure to clarify that this
person or these persons will
         be able to control the company, including, but not limited to,
appointing directors and
         determining whether the company should merge with or acquire other
entities.
 Eric Fain
Green Stream Holdings Inc.
January 21, 2021
Page 3
General

7.    We note that you have removed disclosure regarding the legal proceedings
in which the
      company was involved. Please revise to disclose this litigation and
discuss the
      determination of the case.
8.    We note your response to comment 10 of our letter and reissue our
comment. In response
      to our comment, you state that you removed disclosure indicating that
there are conflicts
      of interest. However, we note that you do have conflicts of interest as
noted on page 20.
      In an appropriate place, please identify all conflicts of interests with
your president or any
      affiliates. Please ensure that you disclose all affiliated parties and
their interests and file
      all agreements with these parties in accordance with Item 601(b)(10) of
Regulation S-K.
        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 Eric McPhee at 202-551-3693 or Kristina Marrone at
202-551-3429 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Stacie Gorman at 202-551-3585 or Pam Long at 202-551-3765 with any
other questions.



                                                              Sincerely,
FirstName LastNameEric Fain
                                                              Division of
Corporation Finance
Comapany NameGreen Stream Holdings Inc.
                                                              Office of Real
Estate & Construction
January 21, 2021 Page 3
cc:       Peter Campitiello, Esq.
FirstName LastName