Mail Stop 4561
                                                           March 26, 2018


Jonathan Read
Chief Executive Officer
TimefireVR Inc.
7150 E. Camelback Rd.
Suite 444
Scottsdale, AZ 85251

       Re:    TimefireVR Inc.
              Preliminary Proxy Statement on Schedule 14A
              Filed March 5, 2018
              File No. 000-31587

Dear Mr. Read:

      We have limited our review of your filing to those issues we have
addressed in our
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 these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

     After reviewing your response and any amendment you may file in response
to these
comments, we may have additional comments.

What is the beneficial ownership of the Company?

   1. Please revise the beneficial ownership table to include the ownership
percentages and the
      total shares outstanding for the most recent date practicable.

Proposal 1: Approval of Articles of Amendment to our Articles of Incorporation
to Change the
Company's Name to Teraforge Ventures Inc.

Reasons for the Amendment

   2. You state that you are principally engaged in the acquisition and sale of
cryptocurrencies
      and businesses in the blockchain industry.
 Jonathan Read
TimefireVR Inc.
March 26, 2018
Page 2

           a. Please describe the factors you considered in determining to
transition into the
              cryptocurrency and blockchain industry. In doing so, please
discuss the material
              aspects of your business plan, the funding you will require to
implement your
              business plan and the risks you face in implementing it.

           b. Please provide a description of your business strategy with
respect to the
              blockchain business and discuss the challenges related to
implementing your
              business strategy.

           c. We refer to your press release dated March 7, 2018, where you
announced the
              signing of a letter of intent with Cryptogram, LLC to make a
strategic investment
              and acquire a license in cryptocurrency data analytics, portfolio
management,
              trading platform, and information sharing terminal. Please
explain how you
              expect this investment to impact your primary operations. In
addition, please
              disclose whether you intend to acquire and sell digital assets,
such as
              cryptocurrencies, through Cryptogram. Finally, please disclose
whether
              Cryptogram is registered under the Securities Exchange Act of
1934, as amended,
              as a national securities exchange, an alternative trading system
or a broker-dealer.

           d. To the extent you and/or your directors and officers are
affiliated with other
              digital asset-related businesses, please disclose such
affiliations.

    3. In your January 4, 2018 Form 8-K, you reported that you purchased Ether,
the digital
       asset offered by the Ethereum Network, and that this purchase is your
first material
       digital asset purchase.

           a. Please provide a detailed analysis explaining whether you believe
the purchased
              Ether are securities as defined in Section 2(a)(1) of the
Securities Act. For
              example, please provide us with an in depth analysis of the
method by which
              Ether is distributed, including how, to whom and when it is
distributed. Please
              also include in your response an in depth analysis of the
activities and operations
              of the Ethereum Foundation and any of its respective affiliates
with respect to:

                   its efforts in or oversight of developing, improving,
operating and maintaining
                   its network,

                   its promotional activities as those activities relate to the
use of its respective
                   network,

                   its holdings of Ether, and

                   its trading of Ether.
 Jonathan Read
TimefireVR Inc.
March 26, 2018
Page 3

           b. Also, please explain whether you are or intend to register as an
investment
              company under the Investment Company Act of 1940. If not, please
tell us what
              exemption from the Investment Company Act of 1940 you are relying
on and
              provide us with a detailed legal analysis supporting your
conclusion that the
              exemption is available to you. Include all facts upon which your
determination is
              based.

    4. To the extent you intend to purchase and hold additional digital assets,
address
       substantive differences, if any, between each form of digital asset you
might hold and
       whether you believe each is a security as defined by Section 2(a)(1) of
the Securities Act
       of 1933, as amended. Please describe the process and framework you will
use to
       determine which digital assets to add to your portfolio, and discuss any
investment
       parameters, strategies or criteria you intend to use in making the
decisions to sell. Please
       disclose whether you will hold digital assets for appreciation or
whether you intend to
       exchange them for other assets. Please describe the risks of holding
digital assets
       including price volatility and liquidity risks as well as risks related
to the fragmentation,
       potential for manipulation and the general lack of regulation underlying
those digital
       assets.

    5. If you intend to act as a custodian of digital assets, please tell us
whether you intend to
       register as a custodian with state or federal regulators and describe
the nature of any such
       registration.

Proposal 2: Ratification of the Sale of the Company's Subsidiary

    6. You state that under Nevada law, the sale of substantially all assets of
the business
       requires approval by the shareholders prior to effecting the sale. We
note that, on January
       3, 2018, you effected the sale of TLLC. Please revise to provide the
information required
       by Item 14 of Schedule 14A, including all information required by Items
14(b), (c)(1) and
       (c)(2). This includes your audited financial statements for the two most
recent fiscal years
       plus unaudited interim periods. Please also provide audited or unaudited
financial
       statements of the business that was disposed for the same periods or
tell us why you
       believe such financial information is not material. For guidance, please
refer to Note A
       to Schedule 14A, Item 14 of Schedule 14A, and Section H.6. of our July
2001 Interim
       Supplement to Publicly Available Telephone Interpretations.

    7. We note that you did not file a proxy statement or information statement
prior to the sale
       of substantially all of your assets, TLLC. Please provide material risks
related to non-
       compliance.

    8. You indicate that the sale of TLLC was to four buyers who, at the time
of the sale, had a
       majority of voting power in the company. Please revise to identify the
four buyers and
       provide material risks related to conflicts of interest arising from the
related party
       transaction.
 Jonathan Read
TimefireVR Inc.
March 26, 2018
Page 4

        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. Please contact Edwin Kim, Attorney-Advisor, at (202)
551-3297 or me at
(202) 551-3673 with any questions.


                                                          Sincerely,

                                                          /s/ Folake Ayoola

                                                          Folake Ayoola
                                                          Special Counsel
                                                          Office of Information
Technologies
                                                          and Services




cc:    Michael Harris, Esq.
       Nason, Yeager, Gerson, White & Lioce, P.A.