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                           July 6, 2020

       Ronald P. Erickson
       Chairman of the Board
       Know Labs, Inc.
       500 Union Street, Suite 810
       Seattle, WA 98101

                                                        Re: Know Labs, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed June 30, 2020
                                                            File No. 333-239563

       Dear Mr. Erickson:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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 Jeffrey
Gabor at 202-551-2544 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Jessica M. Lockett,
Esq.