April 25, 2018

Gal Abotbol
President
Best Gofer, Inc
401 Ryland Street, Suite 200-A
Reno, NV 89502

       Re: Best Gofer, Inc
           Registration Statement on Form S-1
           Filed March 30, 2018
           File No. 333-224041

Dear Mr. Abotbol:

       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 March 30, 2018

Summary of Prospectus, page 4

1.     Please disclose in your Summary of Prospectus your current business
plans and your
       current ability to provide those services. For example, disclose where
you intend to
       operate your delivery business.
Risk Factors, page 5

2.     We note that you are principally located in Israel. Please include a
risk factor
       discussing any applicable government regulations that may affect a
shareholder's right to
       enforce judgments against the company and its officers and director. To
provide context,
 Gal Abotbol
FirstName LastNameGal Abotbol
Best Gofer, Inc
Comapany NameBest Gofer, Inc
April 25, 2018
Page 2
June 16, 2017 Page 2
FirstName LastName
         disclose the location and nationality of your officers and director.
Revise other
         disclosures throughout your registration as you deem appropriate to
include this
         information.
Description of Business, page 16

3.       Expand your disclosure to further discuss items that will be
prohibited for purchase
         through your phone application.
4.       Please discuss all material regulations that will be applicable to
your planned operations
         (e.g., those regulating credit card use, privacy, employer liability,
etc.).
5.       Please discuss in more detail the type of products you plan to have
available through your
         application. Please also discuss how customers will identify specific
items for purchase
         (e.g., through a catalog, through a store inventory list, etc.).
BestGofer, Drivers, page 17

6.       Please clarify if the individuals who will be delivering items on
behalf of the company
         will be independent contractors or employees. Also discuss how you
plan to recruit such
         individuals.
Signatures, page 29

7.       Please revise to reflect whether Messrs. Abotbol and/or Yehuda are
signing the
         registration statement in the capacities required by Form S-1. See
Instructions 1 and 2 to
         Signatures of Form S-1. In addition, include notations to reflect that
each individual has
         signed the registration statement. See Rule 402(e) of Regulatin C.
        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.
 Gal Abotbol
Best Gofer, Inc
April 25, 2018
Page 3

        You may contact Kathryn Jacobson, Staff Accountant, at 202-551-3365 or
Carlos Pacho,
Senior Assistant Chief Accountant, at 202-551-3835 if you have questions
regarding comments
on the financial statements and related matters. Please contact Courtney
Lindsay, Staff Attorney,
at 202-551-7237 or Larry Spirgel, Assistant Director, at 202-551-3810 with any
other questions.

FirstName LastNameGal Abotbol
Comapany NameBest Gofer, Inc
                                                            Division of
Corporation Finance
June 16, 2017 Page 3                                        Office of
Telecommunications
FirstName LastName