Cassidy & Associates
                          215 Apolena Avenue
                        Newport Beach, CA 92662

                          November 5, 2018

Barnard Nolan
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

     Re:  Emaginos, Inc.
          Current Report on Form 8-K
          Filed September 26, 2018
          File No. 000-55736

Dear Mr. Nolan:

     Emaginos, Inc., a Delaware company, (the "Company")  received
the comment letter of October 1, 2018 from the Securities and
Exchange Commission regarding the filing of its Report on
Form 8-K.

     This response letter addresses the comment contained in that
letter.

1.   Emaginos, Inc. filed the Form 8-K to announce its impending
     merger of Emaginos, Inc., a Virginia company, with and into
     the Company.  Prior to consummation of such merger by the
     filing of the certificates of merger with the appropriate
     states, the Company determined that it was in the best
     interest of the Company not to proceed with the merger.
     As such the Company is filing this date an amended Current
     Report on Form 8-K to report that the merger was not effected.


                                   Sincerely,



                                   Lee W. Cassidy
	                           202-415-3563