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                             June 7, 2021

       Kim Boyce
       Chief Executive Officer
       Reflect Scientific Inc.
       1266 South 1380 West
       Orem, UT 84058

                                                        Re: Reflect Scientific
Inc.
                                                            Amendment No. 4 to
Registration Statement on Form 10
                                                            Filed June 1, 2021
                                                            File No. 000-31377

       Dear Mr. Boyce:

             We have reviewed your filing 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 comment 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
       comment applies 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 this
       comment, we may have additional comments.

       Amendment No. 4 to Registration Statement on Form 10 filed June 1, 2021

       Dependence on One or a Few Major Customers, page 7

   1.                                                   We note your response
to our prior comment and the revised disclosure on page 7, notably
                                                        your statement
regarding "anomalies". In this regard, please clarify whether the customer
                                                        that represented 46.2%
of revenues for the first quarter of 2021 was also a major customer
                                                        for the fiscal years
ended 2020 and 2019. To the extent that such customer consistently
                                                        represents a material
amount of revenues, please identify the customer and include
                                                        disclosure that
describes the potential impact of the loss of such customer on the company.
                                                        Alternatively, please
explain to us why you do not believe the company is dependent on
                                                        this customer. See Item
101(h)(4)(iv) of Regulation S-K.
 Kim Boyce
FirstName  LastNameKim   Boyce
Reflect Scientific Inc.
Comapany
June 7, 2021NameReflect Scientific Inc.
June 7,
Page 2 2021 Page 2
FirstName LastName
        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.

        You may contact Jeanne Bennett at 202-551-3606 or Vanessa Robertson at
202-551-3649
if you have questions regarding comments on the financial statements and
related
matters. Please contact Deanna Virginio at 202-551-4530 or Laura Crotty at
202-551-7614 with
any other questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Life
Sciences
cc:      Branden T. Burningham, Esq.