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                            September 1, 2021

       Todd Higley
       Chief Executive Officer
       Vortex Brands Co.
       3511 Del Paso Rd., Ste.160 PMB 208
       Sacramento, CA 95835

                                                        Re: Vortex Brands Co.
                                                            Offering Statement
on Form 1-A
                                                            Post-qualification
Amendment No. 1
                                                            Filed August 26,
2021
                                                            File No. 024-11595

       Dear Mr. Higley:

                                                        This is to advise you
that we do not intend to review your amendment.

               We will consider qualifying your offering statement at your
request. If a participant in
       your offering is required to clear its compensation arrangements with
FINRA, please have
       FINRA advise us that it has no objections to the compensation
arrangements prior to
       qualification.

               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 Sergio
Chinos, Staff Attorney, at (202) 551-7844 with any questions.





                            Sincerely,


                            Division of Corporation Finance

                            Office of Manufacturing