August 21, 2018

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

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

Dear Ms. Chin:

      We have reviewed your amended 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/A

Description of Business, page 37

1.     You state that you have 40 million users with the majority of users in
China with the U.S.
       close behind. Please substantiate this number and clarify whether it is
a cumulative
       statistic. Explain how you are permitted to operate in China without a
Chinese operating
       subsidiary. Explain whether there are any Chinese laws affecting your
corporate structure
       and/or limiting your business in China.
2.     Provide the information required by Item 101(c)(1)(iv) of Regulation
S-K.
3.     Throughout your document, clarify the current status of your products
and solutions. We
 Anna Chin
FirstName LastNameAnna Chin
Gofba, Inc.
Comapany NameGofba, Inc.
August 21, 2018
August 21, 2018 Page 2
Page 2
FirstName LastName
         note your statement on page 41 that you are presently entering the
internet market for
         search, chat, email, e-commerce and offsite storage and the fact that
you have not
         generated any revenues as of March 31, 2018. For each product or
solution that is under
         development, outline the steps and costs associated with the next
stage of testing and
         development as well as the funding sources.
Market Price of and Dividends on the Registrant's Common Equity and Related
Stockholder
Matters
Recent Issuance of Unregistered Securities, page 46

4.       In 2017, the company issued 4,882,110 shares of common stock to
approximately 350
         individuals, who confirmed their investment, out of approximately 470
potential investors
         who had indicated interest in investing in Gofba, Inc. and had
submitted a prepayment to
         the Company. Please provide us with a detailed analysis regarding your
reliance on the
         exemption afforded by Section 4(a)(2) of the Securities Act,
including: the nature of the
         solicitation (i.e., how the offerees were identified and contacted,
what materials were
         provided to the offerees), what constituted a prepayment and was the
prepayment rolled
         into the payment for shares, were refunds returned to the offerees who
did not express
         further interest, and the relationship between the company and each
offeree. Explain to us
         how Gofba determined their sophistication.

         Please also provide us with an analysis regarding your reliance on
Section 4(a)(2) of the
         Securities Act for your February 2018 issuance of 1,222,520 shares to
73 individuals and
         entities that had worked with Gofba creating and testing your
products.
Directors, Executive Officers, Promoters, and Control Persons, page 57

5.       Please describe the business experience during the past five years for
your officers and
         directors to clearly cover the past five years. For example, clarify
Mr. DeLisi's and Dr.
         Larsen's employment history. Refer to Item 401(e)(1) of Regulation
S-K.
General

6.       You state that the your common stock will be listed on a national
exchange, such as the
         NYSE or NASDAQ. Clarify throughout the filing that you do not
currently meet the
         listing standards and explain the requirements for you to be listed.
7.       Please update your financial statements to include the interim
financial statements for the
         period ended June 30, 2018. See Rule 8-08 of Regulation S-X.
8.       You state that you are registering 2,000,000 shares on a primary basis
at a price of $5 per
         share and 4,986,620 shares on a secondary basis at $3.75 per share
until your common
         stock is listed on a national exchange, such as the NYSE or Nasdaq ,
at which time the
         shares may be sold at prevailing market prices or privately negotiated
prices. It appear
         from your disclosure that these offerings will be done on a concurrent
basis. If so, please
 Anna Chin
Gofba, Inc.
August 21, 2018
Page 3
      explain how the offerings will be conducted and why these offerings are
not being done at
      the same price per share.
       You may contact Morgan Youngwood, Staff Accountant, at (202) 551-3479 or
Stephen
Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions
regarding
comments on the financial statements and related matters. Please contact
Michael Foland,
Attorney-Advisor, at (202) 551-6711 or Barbara Jacobs, Assistant Director, at
(202) 551-
3735 with any other questions.



                                                          Sincerely,

FirstName LastNameAnna Chin                               Division of
Corporation Finance
                                                          Office of Information
Technologies
Comapany NameGofba, Inc.
                                                          and Services
August 21, 2018 Page 3
cc:       Craig Butler
FirstName LastName