November 13, 2018

Ajay Sikka
Chief Executive Officer
TraqIQ, Inc.
14205 SE 36th Street, Suite 100
Bellevue, WA 98006

       Re: TraqIQ, Inc.
           Amendment No. 1 to Offering Statement on Form 1-A
           Filed October 19, 2018
           File No. 024-10849

Dear Mr. Sikka:

      We have reviewed your amended offering 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 offering 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 offering 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 July 3, 2018
letter.

Amendment No. 1 to Offering Statement on Form 1-A

Offering Circular Summary
The Offering, page 9

1.    We note your response to our prior comment 4 and reissue in part. Your
disclosure on
      page 10 regarding the offering period and the termination of the offering
conflicts with
      your disclosure on the cover page and on page 9. Please revise for
consistency.
Use of Proceeds, page 24

2.    We note your revised disclosure on page 24 that your notes are currently
in default.
 Ajay Sikka
FirstName LastNameAjay Sikka
TraqIQ, Inc.
Comapany 13, 2018
November NameTraqIQ, Inc.
November 13, 2018 Page 2
Page 2
FirstName LastName
         Please include a risk factor discussing the negative impact to your
business related to your
         failure to repay these notes.
Business
OmniM2M, Inc., page 31

3.       We note your revised disclosure on page 31 that you purchase hardware
from various
         manufacturers. Please clarify whether you are purchasing hardware
designed by other
         companies or if the manufacturers are manufacturing the hardware
designed by
         OmniM2M. If the manufacturers are manufacturing the OmniM2M designed
hardware,
         please disclose whether you have an exclusive agreement with these
manufacturers such
         that the manufacturer may not sell these products to other companies.
TransportIW, Inc. ("TransportIQ"), page 33

4.       We note your response to our prior comment 7 and reissue in part.
Please disclose the
         regions in which you operate as well as the types of goods that your
drivers haul.
Management, page 35

5.       Please disclose whether Mr. Dubois is an independent director. In
addition, we note that
         he serves as a director and advisor for a company in your industry.
Please include a risk
         factor addressing the potential conflicts of interests that his
position with Expeditors
         International may create with your business or tell us why this is not
necessary.
Certain Relationships and Related Party Transactions, page 38

6.       We note your disclosure on page F-9 that during the six months ended
June 30, 2018 you
         received additional proceeds from a related party of $40,000 pursuant
to a convertible
         note maturing on September 30, 2018. Please revise this section to
include the disclosure
         required by Item 404 of Regulation S-K or tell us why you believe that
this is not
         necessary.
Selling Security Holders, page 45

7.       We note that, on page 45, you disclose that "the Selling Security
Holders will be limited to
         selling the shares at $1.00 per share (the set offering price per
share pursuant to this
         prospectus) until the shares are quoted on the OTC MARKETS or an
exchange." Please
         revise to clarify that the selling security holders will sell their
shares pursuant to your
         Regulation A offering at a fixed price. At the market offerings are
not permitted under
         Regulation A. Refer to Rule 251(d)(3)(ii) of Regulation A.
General

8.       Please revise to include Part III of your Form 1-A and file the
exhibits required by Item 17
         of Form 1-A.
 Ajay Sikka
TraqIQ, Inc.
November 13, 2018
Page 3
9.       Please have counsel revise its opinion to provide its opinion
regarding the shares offered
         by the selling shareholders. Although the Offered Shares seems to
include the shares
         offered by the selling shareholders, the opinion itself seems to
address only those shares
         which have not yet been issued.
        You may contact Patrick Kuhn at 202-551-3308 or Lyn Shenk, Branch
Chief, at 202-551-
3380 if you have questions regarding comments on the financial statements and
related
matters. Please contact Sonia Bednarowski at 202-551-3666 or Anne Nguyen
Parker, Assistant
Director, at 202-551-3611 with any other questions.



FirstName LastNameAjay Sikka                                   Sincerely,
Comapany NameTraqIQ, Inc.
                                                               Division of
Corporation Finance
November 13, 2018 Page 3                                       Office of
Transportation and Leisure
FirstName LastName