August 27, 2018

Ralph Hofmeier
Chief Executive Officer
Eurosport Active World Corp
3250 Mary St., # 303
Miami, Florida 33133

       Re: Eurosport Active World Corp
           Registration Statement on Form S-1
           Filed August 1, 2018
           File No. 333-226489

Dear Mr. Hofmeier:

       We have reviewed your 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.

Form S-1 Filed August 1, 2018

General

1.     Throughout the prospectus, you refer to your listing on the OTC Bulletin
Board and your
       quotation on the OTC Pink Tier. Please tell us, and revise your
disclosure to explain, the
       implications of the labels "Pink No Information" and "Dark or Defunct".
If appropriate,
       consider including a risk factor.
Selling Shareholders, page 12

2.     Please provide the address of the person or entity offering to sell the
shares and the nature
       of any position, office or other material relationship that the selling
shareholder has had
 Ralph Hofmeier
FirstNameActive World Corp
Eurosport LastNameRalph Hofmeier
Comapany NameEurosport Active World Corp
August 27, 2018
August 27, 2018 Page 2
Page 2
FirstName LastName
         within the past three years with the company or any of its
predecessors or affiliates.
3.       Please disclose whether any of the selling shareholders are
broker-dealers or affiliates of
         broker-dealers. For those selling shareholders that are affiliates of
broker-dealers, please
         disclose 1) each selling shareholder purchased the securities in the
ordinary course of
         business; and 2) at the time of purchase of the securities to be
resold, the selling
         shareholder had no agreements or understandings, directly or
indirectly, with any person
         to distribute the securities. If they are not able to make these
representations, they must be
         identified as underwriters.
Description of Business, page 19

4.       In the first paragraph, you refer to your "partners"; however we do
not see disclosure or
         exhibits pertaining to a partnership agreement.
The Business, page 20

5.       In the third paragraph of this section, you state you "presently rely
on third parties to
         manufacture [your] products, sell, and distribute them." However, you
do not appear to be
         engaged in operations yet. Please revise this disclosure or tell us
what products you have
         contracted with third parties to manufacture, sell, and distribute.
Our Business Relationships, page 21

6.       Please provide more information regarding your agreement with SWATE
including: the
         products subject to the licensing agreement, the patents and
trademarks, and who will
         provide the technical assistance and know-how to which you refer.
Other Acquisitions, page 23

7.       Please disclose why it was necessary to acquire inactive businesses to
concentrate
         resources and contacts. We note these businesses were owned by
principals of the
         Company.
Present Contracts, page 23

8.       Please update this section to reflect the realistic business prospects
of the Company. For
         example, the contract with Saudi Arabia expires in two months, so it
would appear
         unlikely you will fulfill the contract. The contracts with Mexico
contemplate completion
         of 5 power plants no later than 2020 but you have not secured
financing or begun
         construction on these facilities.
Worldwide Partnerships and Business Opportunities, page 27

9.       Please reconcile the statement "various sales are on going process by
some of the
         foregoing agents and distributers" (sic) with your statement that you
have not yet
         generated revenue.
 Ralph Hofmeier
FirstNameActive World Corp
Eurosport LastNameRalph Hofmeier
Comapany NameEurosport Active World Corp
August 27, 2018
August 27, 2018 Page 3
Page 3
FirstName LastName
Legal Proceedings, page 29

10.      Please revise your risk factor disclosure and your business plan to
address the outstanding
         judgments that will need to be paid from any revenue you earn or
capital you raise.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
12 month Growth Strategy and Milestones, page 31

11.      Please revise this section discuss how and when you will raise capital
to fund your
         business plan and how much you will seek to raise. Please include the
likelihood of
         raising these funds given your lack of operations, current offering,
outstanding judgments,
         and absence of a trading market for your stock. In addition, we note
your timeline does
         not include the projects you have discussed elsewhere in the
prospectus.
Management's Discussion and Analysis
Revenue Generation, page 32

12.      This section contemplates earning revenue on projects that are based
on raising significant
         amounts of capital and meeting unrealistic timelines. Please revise
this section to only
         discuss those projects you believe can realistically be achieved from
a timing and
         financing perspective. If you believe these projects can be achieved,
please elaborate on
         how you intend to achieve them in the timeframes setforth.
Security Ownership of Certain Beneficial Owners and Management, page 44

13.      Due to the marital relationship of Mr. Hofmeier and Ms. Velazquez,
please consolidate
         the ownership of the shares to show each individual beneficially owns
56,986,585 shares.
          In addition, please revise further to include the shares owned by
SWATE in the total
         number controlled by Mr. Hofmeier and Ms. Velazquez, so each
individual will
         beneficially own 63,261,100.
Financial Statements, page F-1

14.      Please update the financial information in your filing in accordance
with Rule 8-03 of
         Regulation S-X.Disclose also on page F-19 whether the minimum fees
have been waived
         for 2018 given that no corresponding liability is reflected on the
Balance Sheet.
Item 15. Recent Sales of Unregistered Securities, page II-2

15.      Please list the specific transactions for the sales of unregistered
securities including, the
         nature of the services provided and the aggregate amount of
consideration received by the
         registrant. For securities sold for cash, list the number of
securities and the offering price.
Exhibits

16.      Please file all material contracts as exhibits. For example, we note
your references to
 Ralph Hofmeier
Eurosport Active World Corp
August 27, 2018
Page 4
         convertible debentures; licensing agreements, agreements with Mexico
and Saudi Arabia
         for projects, commercial agreements with affiliates, agreements with
sales agents and
         distributors, and patents you have acquired from affiliates.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

        You may contact Tracie Mariner, Staff Accountant, at (202) 551-3744 or
Alfred Pavot,
Staff Accountant, at (202) 551-3738 if you have questions regarding comments on
the financial
statements and related matters. Please contact Kate McHale, Staff Attorney, at
(202) 551-3464
or Jay Ingram, Legal Branch Chief, at (202) 551-3397 with any other questions.



                                                           Sincerely,
FirstName LastNameRalph Hofmeier
                                                           Division of
Corporation Finance
Comapany NameEurosport Active World Corp
                                                           Office of
Manufacturing and
August 27, 2018 Page 4                                     Construction
FirstName LastName