February 6, 2019

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

       Re: Gofba, Inc.
           Amendment No. 3 to Registration Statement on Form S-1
           Filed December 13, 2018
           File No. 333-225254

Dear Ms. Chin:

       We have reviewed your amended registration statement and have the
following
comment. In our comment, 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 comment applies 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 this comment, we may have additional comments. Unless we
note
otherwise, our references to prior comments are to comments in our December 3,
2018 letter.

Amendment No. 3 to Registration Statement on Form S-1

General

1.     You state that 470 individuals or entities pre-subscribed to purchase
shares of Gofba over
       a multi-year period if the company ever chose to issue shares and
determined to file to go
       public. Provide your analysis whether offers/sales of Gofba shares
occurred at the time
       Gofba accepted payment from pre-subscribers as it appears that Gofba
sold a right to
       purchase shares. In your analysis, please address the availability of
Section 4(a)(2) of the
       Securities Act to the pre-subscription offering, specifically how the
470 individuals or
       entities were identified and contacted; the nature of these individuals
or entities; and the
       type and timing of information provided to them by Gofba in connection
with the pre-
       subscription offering. Further, please address: the documentation that
the Company
 Anna Chin
Gofba, Inc.
February 6, 2019
Page 2
         required from these individuals or entities in connection with the
pre-subscription
         offering; the amount of funds received each year; how these funds were
held (e.g.,
         escrow) by Gofba; whether Gofba used the funds for any purpose in the
interim; and
         whether all 76 purchasers who opted to rescind their pre-subscriptions
in 2017 have now
         been repaid.

         Explain to us your plans regarding the 45 pre-subscribers that you
contacted in 2017 about
         confirming or rescinding their investment but who have not responded
to your
         communication.

         Advise whether Gofba made offers to individuals or entities other than
the 470 that pre-
         subscribed to purchase shares and if so, how these individuals or
entities were identified
         and contacted.
       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
Comapany NameGofba, Inc.
                                                               Office of
Information Technologies
February 6, 2019 Page 2                                        and Services
FirstName LastName