March 31, 2020

Omar Aamar
Chief Executive Officer
SigmaRenoPro, Inc.
Aloni Noa'kh St. 1
Kiryat Motzkin 26402
Israel

       Re: SigmaRenoPro, Inc.
           Form 10-K for the Fiscal Year Ended June 30, 2019
           Filed August 30, 2019
           File No. 333-221302

Dear Mr. Aamar:

       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 filed August 30, 2019

Item 9A. Controls and Procedures., page 16

1.    Please revise to include a statement identifying the framework used by
management to
      evaluate the effectiveness of your internal control over financial
reporting. Refer to Item
      308(a)(2) of Regulation S-K.
Exhibit 31.1 and 31.2, page 20

2.    You have omitted paragraph 4(b) referring to the design of internal
control over financial
      reporting after the end of the transition period that allowed for this
omission. Please
      revise. In addition, please remove the officer's title at the beginning
of the certifications,
      including exhibits 32.1 and 32.2. Your certifications should be presented
in the exact
      form required by Item 601(b)(31) of Regulation S-K. Please note that this
comment also
      applies to your Form 10-Q reports filed after June 30, 2018.
 Omar Aamar
SigmaRenoPro, Inc.
March 31, 2020
Page 2
Signatures, page 21

3.       The annual report should also be signed by Omar Aamar in his capacity
as the Chief
         Accounting Officer or Controller and by at least a majority of your
board of directors or
         persons performing similar functions. Refer to General Instruction
D(2)(a) of Form 10-K
         and revise accordingly.
Report of Independent Registered Public Accounting Firm, page F-1

4.       The report should also be addressed to the stockholders. Please
revise.
       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 Tony Watson at (202) 551-3318 or Bill Thompson at (202)
551-
3344 with any questions.



FirstName LastNameOmar Aamar                                  Sincerely,
Comapany NameSigmaRenoPro, Inc.
                                                              Division of
Corporation Finance
March 31, 2020 Page 2                                         Office of Trade &
Services
FirstName LastName