October 23, 2018

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

       Re: Eurosport Active World Corp
           Amendment No. 1 to Registration Statement on Form S-1
           Filed October 15, 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.

Amendment No. 1 to Form S-1 filed October 15, 2018

Convertible Debentures, page 23

1.     By the terms of debentures included in Exhibit 10.14, it appears some
have expired. For
       example, Mr. Dedek's debenture states "the offer to purchase shares is
valid up to
       December 24, 2015" and other debentures contemplate a twelve month time
frame from
       execution to claim shares. Please reconcile these terms with your
disclosure in this
       section.
Other Acquistions, page 31

2.     We note your response to comment 7 of our letter dated August 27, 2018;
however, the
 Ralph Hofmeier
Eurosport Active World Corp
October 23, 2018
Page 2
         benefit of the purchased inactive companies owned by the officers of
EAWC is still
         unclear. It appears the expertise, relationships, and knowledge you
describe were already
         part of the company by virtue of the shared officers. Please revise
this disclosure to add
         more detail as to the "technological solutions, the know-how of
sustainable energy
         & water generation technologies, its R&D, the accreditations and the
portfolios of
         potential clients" you acquired and did not otherwise possess.

Changes in Accountants, page 50

3.       Please file the letters from former accountants referenced in Item
304(a)(3) of Regulation
         S-K.
Recent Sales of Unregistered Securities, page II-1

4.       In accordance with Item 701 of Regulation S-K, please include more
detail with regard to
         each transactions in this section. For example, we note you issued
11,695,555 shares but
         you only disclose transactions pertaining to 2,160,555 shares. As to
any securities sold
         otherwise than for cash, state the nature of the transaction and the
nature and aggregate
         amount of consideration received by the registrant.
        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
Al 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
October 23, 2018 Page 2                                       Construction
FirstName LastName