TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 15, 2021 Ransom Jones Chief Financial Officer Greenway Technologies Inc 1521 North Cooper Street, Suite 205 Arlington, Texas 76011 Re: Greenway Technologies Inc Form 10-K for the Year Ended December 31, 2020 Filed April 14, 2021 Form 10-Q for the Period Ended June 30, 2021 Filed August 16, 2021 File No. 000-55030 Dear Mr. Jones: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments 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 comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for the Year Ended December 31. 2020 Form 10-Q for the Period Ended June 30, 2021 Item 4. Controls and Procedures, page 27 1. Your disclosures do not appear to address your conclusion of the effectiveness of your disclosure controls and procedures pursuant to the requirements of Item 307 of Regulation S-K. Please include management's conclusion in future Forms 10- Q and 10-K. In closing, 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. Ransom Jones Greenway Technologies Inc November 15, 2021 Page 2 You may contact Effie Simpson at (202) 551-3346 or Kevin Woody, Branch Chief at (202) 551-3629 with any questions. FirstName LastNameRansom Jones Sincerely, Comapany NameGreenway Technologies Inc Division of Corporation Finance November 15, 2021 Page 2 Office of Manufacturing FirstName LastName