TEXT-EXTRACT 2 filename2.txt November 8, 2018 Allan Jones President Emaginos, Inc. 13428 Maxella Avenue, #144 Marina Del Rey, CA 90292 Re: Emaginos, Inc. Current Report on Form 8-K Filed September 26, 2018 File No. 000-55736 Dear Mr. Jones: 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 of action by the staff. Sincerely, Division of Corporation Finance Office of Information Technologies and Services cc: Lee Cassidy