CoroWare

13110 NE 177th Place, #145

Woodinville, WA  98072

Phone: (844) 641-2676

Fax: (844) 641-2676

http://www.coroware.com

September 14, 2021

SECURITIES AND EXCHANGE COMMISSION

Division of Corporate Finance

Office of Technology

100 F Street, N.E.

Washington, DC 20549

Re:	Coroware, Inc.
	Offering Statement on Form 1-A
	Filed August 31, 2021
	File No. 024-11619
	Requested Date: September 17, 2021
	Requested Time: 4:30 p.m. Eastern Daylight Time

To Whom It May Concern:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, CoroWare, Inc. (the “Company”) hereby respectfully requests that the above-referenced Tier 1 Offering Statement on Form 1-A (the “Offering Statement”) be amended to reflect recent changes to the Company’s common stock price and be declared qualified at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Company may orally request via telephone call to the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”).

In connection with this acceleration request, the Company acknowledges that:

● should the Commission or the Staff, acting pursuant to delegated authority, qualify the filing, it does not foreclose the Commission from taking any action with respect to the filing; and

● the action of the Commission or the Staff, acting pursuant to delegated authority, in qualifying the filing, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing.

We request that we be notified of the qualification of the Offering Statement by a telephone call to Gary L. Blum, Esq at (213) 369-8112 or by email (gblum@gblumlaw.com). Please direct any questions or comments regarding this acceleration request to Gary L. Blum, Esq at (213) 369-8112 or by email (gblum@gblumlaw.com).

Should the Staff have any additional questions or comments regarding the foregoing, please do not hesitate to contact me directly at (206) 919-1278.

Sincerely yours,

/s/ Lloyd T. Spencer

Lloyd T. Spencer

President and CEO

CoroWare, Inc.