February 12, 2019

John Wilkes
Chief Executive Officer
DLT Resolution Inc.
5940 S. Rainbow Blvd.
Suite 400-32132
Las Vegas, NV 89118

       Re: DLT Resolution Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2017
           Filed April 13, 2018
           File No. 333-148546

Dear Mr. Wilkes:

        We issued comments to you on the above captioned filing on November 27,
2018. As of
the date of this letter, these comments remain outstanding and unresolved. We
expect you to
provide a complete, substantive response to these comments by February 27,
2019.

        If you do not respond, we will, consistent with our obligations under
the federal securities
laws, decide how we will seek to resolve material outstanding comments and
complete our
review of your filing and your disclosure. Among other things, we may decide to
release
publicly, through the agency's EDGAR system, all correspondence, including this
letter, relating
to the review of your filings, consistent with the staff's decision to publicly
release comment and
response letters relating to disclosure filings it has reviewed.

       Please contact Charles Eastman, Sr Staff Accountant at (202) 551-3794 or
Larry
Spirgel, Assistant Director at (202) 551-3810 with any questions.



                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Telecommunications