TEXT-EXTRACT 2 filename2.txt February 22, 2018 Tom Wood President and Chief Executive Officer RemSleep Holdings, Inc. 699 Walnut St. Suite 400 Des Moines, Iowa 50309-3962 Re: RemSleep Holdings, Inc. Item 4.02 Form 8-K Filed January 29, 2018 File No. 000-53450 Dear Mr. Wood: We have completed our review of your filing. 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 by the staff. Division of Corporation Finance Office of Telecommunications