May 29, 2018

Anna Chin
President
Gofba, Inc.
3281 East Guasti Road, Suite 700
Ontario, CA 91761

       Re: Gofba, Inc.
           Registration Statement on Form S-1
           Filed May 25, 2018
           File No. 333-225254

Dear Ms. Chin:

        Our preliminary review of your registration statement indicates that it
fails in numerous
material respects to comply with the requirements of the Securities Act of
1933, the rules and
regulations under that Act, and the requirements of the form. We will not
perform a detailed
examination of the registration statement and we will not issue comments. We
suggest that you
consider filing a substantive amendment to correct the deficiencies.

        Specifically, we are unable to complete a review of the registration
statement as your
financial statements do not meet the updating requirements of Rule 8-08 of
Regulation S-X.
Therefore, we will not perform a detailed examination of the registration
statement and we will
not issue comments. We suggest that you consider filing a substantive amendment
to correct the
deficiencies.

       If you were to request acceleration of the effective date of the
registration statement in its
present form, we would likely recommend that the Commission deny your request.

       Please contact Jan Woo, Legal Branch Chief, at (202) 551-3453 or Barbara
Jacobs,
Assistant Director, at (202) 551-3730 with any questions.




                                                              Division of
Corporation Finance
                                                              Office of
Information Technologies
 Anna Chin
Gofba, Inc.
May 29, 2018
FirstName LastNameAnna Chin
Page 2
Comapany NameGofba, Inc.
                              and Services
May 29, 2018 Page 2
cc:       Craig Butler
FirstName LastName