December 27, 2018

Daniel Sobolewski
Interim Chief Executive Officer
MOJO DATA SOLUTIONS, INC.
224 Datura Street, Suite 1015
West Palm Beach, Florida 33401

       Re: MOJO DATA SOLUTIONS, INC.
           Form 10-K for the Fiscal Year Ended December 31, 2017
           Filed September 6, 2018
           File No. 333-175003

Dear Mr. Sobolewski:

       We have limited our review of your filing to the financial statements
and related
disclosures 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.

Form 10-K for the Fiscal Year Ended December 31, 2017

Financial Statements, page F-1

1.    Please amend your filing to include audited financial statements in
accordance with Rule
      8-02 of Regulation S-X. Please note you must also file the report of your
independent
      registered public accounting firm. Please note that this comment also
applies to Form 10-
      K for the years ended December 31, 2016 and 2015 filed on September 6,
2018.
2.    Please tell us how you have complied with Rules 2-01 and 2-02 of
Regulation S-X.
3.    Your financial statements do not appear to comply with generally accepted
accounting
      principles of the United States or the rules and regulations of the
Securities and Exchange
      Commission. For example:

          You present a consolidated statement of operations for fiscal year
2017 that
          corresponds to the fiscal year 2016 consolidated statement of
operations and based on
 Daniel Sobolewski
MOJO DATA SOLUTIONS, INC.
December 27, 2018
Page 2
             your disclosures in the consolidated balance sheets, consolidated
statement of changes
             in stockholders' equity, consolidated statements of cash flows,
notes to consolidated
             financial statements and Managements Discussion and Analysis of
Financial
             Conditions and Results of Operations it appears that you had no
profit and loss or cash
             flow activities for the year ended December 31, 2017; and
             The consolidated statements of cash flows reflects a bank
overdraft at December 31,
             2017 and 2016 which is not consistent with the amount of cash
reflected in the
             consolidated balance sheets.

         In addition, Management's Discussion and Analysis of Financial
Condition and Results of
         Operations contains disclosures that are not consistent with the
consolidated financial
         statements.

         Please revise your financial statements to comply with generally
accepted accounting
         principles of the United States and the rules and regulations of the
Securities and
         Exchange Commission and provide a discussion of results of operations
and cash flows
         that is consistent with the audited financial statements and complies
with Item 303 of
         Regulation S-K.

         Please note that this comment also applies to Form 10-Q for each of
the quarters in fiscal
         2017, 2016 and 2015 filed on September 6, 2018.
       In closing, 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 Ta Tanisha Meadows, Staff Accountant at (202) 551-3322 or
Bill
Thompson at (202) 551-3344 with any questions.



FirstName LastNameDaniel Sobolewski                           Sincerely,
Comapany NameMOJO DATA SOLUTIONS, INC.
                                                              Division of
Corporation Finance
December 27, 2018 Page 2                                      Office of
Consumer Products
FirstName LastName