July 24, 2024

Patrick Liang
Chief Executive Officer, President
Forge Innovation Development Corp.
6280 Mission Boulevard, Unit 205
Jurupa Valley, CA 92509

       Re: Forge Innovation Development Corp.
           Form 10-K for the Fiscal Year Ended December 31, 2023
           File No. 333-218248
Dear Patrick Liang:

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

       Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

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

Form 10-K for the Fiscal Year Ended December 31, 2023
Item 8. Consolidated Financial Statements And Supplementary Data
Report Of Independent Registered Public Accounting Firm

1.     We note that the date of the audit report is April 16, 2023 which is
before the date of the
       financial statements covered by the audit report. Please clarify and
amend your filing to
       include an appropriately dated audit report subsequent to the date of
the financial
       statements covered by the audit report.
General

2.     We note the language in the certifications, filed as Exhibits 31.1 and
31.2, does not
       conform exactly to the language set forth in Exchange Act Rule
13a-14(a). Specifically,
       we note the certifications filed in your Form 10-K do not include the
introductory
       language in paragraph 4 referring to internal control over financial
reporting and the
       certifications filed in your Form 10-Q do not include paragraph 4(b) in
addition to the
       missing introductory language. Please file an amendment to your annual
report and
       quarterly report that includes certifications that conform exactly to
the language set forth
 July 24, 2024
Page 2

       within the Exchange Act Rule 13a-14(a). Please note that your amended
annual
       report must contain full Item 9A disclosures as well as your financial
statements.
       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.

       Please contact Frank Knapp at 202-551-3805 or Wilson Lee at 202-551-3468
with any
questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Real
Estate & Construction