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<edgarSubmission xmlns="http://www.sec.gov/edgar/formc" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>C</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <filerCik>0001736866</filerCik>
          <filerCcc>XXXXXXXX</filerCcc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <returnCopyFlag>true</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
      </flags>
    </filerInfo>
  </headerData>
  <formData>
    <issuerInformation>
      <issuerInfo>
        <nameOfIssuer>Premium Home Comfort Inc.</nameOfIssuer>
        <legalStatus>
          <legalStatusForm>Corporation</legalStatusForm>
          <jurisdictionOrganization>DE</jurisdictionOrganization>
          <dateIncorporation>02-05-2016</dateIncorporation>
        </legalStatus>
        <issuerAddress>
          <com:street1>2212 WALNUT ST.</com:street1>
          <com:street2>FIRST FLOOR</com:street2>
          <com:city>PHILADELPHIA</com:city>
          <com:stateOrCountry>PA</com:stateOrCountry>
          <com:zipCode>19103</com:zipCode>
        </issuerAddress>
        <issuerWebsite>https://www.kapsulair.com/</issuerWebsite>
      </issuerInfo>
      <companyName>SI SECURITIES, LLC</companyName>
      <commissionCik>0001603038</commissionCik>
      <commissionFileNumber>008-69440</commissionFileNumber>
      <crdNumber>000170937</crdNumber>
    </issuerInformation>
    <offeringInformation>
      <compensationAmount>7.5% of the amount raised</compensationAmount>
      <financialInterest>SI Securities will receive equity compensation equal to 5% of the number of securities sold.</financialInterest>
      <securityOfferedType>Preferred Stock</securityOfferedType>
      <noOfSecurityOffered>17389</noOfSecurityOffered>
      <price>1.43770</price>
      <offeringAmount>25000.00</offeringAmount>
      <overSubscriptionAccepted>Y</overSubscriptionAccepted>
      <overSubscriptionAllocationType>First-come, first-served basis</overSubscriptionAllocationType>
      <maximumOfferingAmount>1070000.00</maximumOfferingAmount>
      <deadlineDate>12-07-2018</deadlineDate>
    </offeringInformation>
    <annualReportDisclosureRequirements>
      <currentEmployees>5.00</currentEmployees>
      <totalAssetMostRecentFiscalYear>77118.00</totalAssetMostRecentFiscalYear>
      <totalAssetPriorFiscalYear>1152200.00</totalAssetPriorFiscalYear>
      <cashEquiMostRecentFiscalYear>74514.00</cashEquiMostRecentFiscalYear>
      <cashEquiPriorFiscalYear>1062389.00</cashEquiPriorFiscalYear>
      <actReceivedMostRecentFiscalYear>0.00</actReceivedMostRecentFiscalYear>
      <actReceivedPriorFiscalYear>5100.00</actReceivedPriorFiscalYear>
      <shortTermDebtMostRecentFiscalYear>2266673.00</shortTermDebtMostRecentFiscalYear>
      <shortTermDebtPriorFiscalYear>2070327.00</shortTermDebtPriorFiscalYear>
      <longTermDebtMostRecentFiscalYear>0.00</longTermDebtMostRecentFiscalYear>
      <longTermDebtPriorFiscalYear>0.00</longTermDebtPriorFiscalYear>
      <revenueMostRecentFiscalYear>0.00</revenueMostRecentFiscalYear>
      <revenuePriorFiscalYear>0.00</revenuePriorFiscalYear>
      <costGoodsSoldMostRecentFiscalYear>0.00</costGoodsSoldMostRecentFiscalYear>
      <costGoodsSoldPriorFiscalYear>0.00</costGoodsSoldPriorFiscalYear>
      <taxPaidMostRecentFiscalYear>0.00</taxPaidMostRecentFiscalYear>
      <taxPaidPriorFiscalYear>0.00</taxPaidPriorFiscalYear>
      <netIncomeMostRecentFiscalYear>-1271428.00</netIncomeMostRecentFiscalYear>
      <netIncomePriorFiscalYear>-923127.00</netIncomePriorFiscalYear>
      <issueJurisdictionSecuritiesOffering>VA</issueJurisdictionSecuritiesOffering>
    </annualReportDisclosureRequirements>
    <signatureInfo>
      <issuerSignature>
        <issuer>Premium Home Comfort Inc.</issuer>
        <issuerSignature>Kurt Michael Swanson</issuerSignature>
        <issuerTitle>CEO</issuerTitle>
      </issuerSignature>
      <signaturePersons>
        <signaturePerson>
          <personSignature>Kurt Michael Swanson</personSignature>
          <personTitle>CEO</personTitle>
          <signatureDate>10-10-2018</signatureDate>
        </signaturePerson>
        <signaturePerson>
          <personSignature>Don Pancoe</personSignature>
          <personTitle>Board of Director</personTitle>
          <signatureDate>10-10-2018</signatureDate>
        </signaturePerson>
      </signaturePersons>
    </signatureInfo>
  </formData>
</edgarSubmission>
