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                             June 21, 2022

       Craig A. Huffman
       Chief Executive Officer and Chief Financial Officer
       Treasure & Shipwreck Recovery, Inc.
       13046 Racetrack Road, #234
       Tampa, FL 33626

                                                        Re: Treasure &
Shipwreck Recovery, Inc.
                                                            Offering Statement
on Form 1-A
                                                            Post-qualification
Amendment No. 2
                                                            Filed May 26, 2022
                                                            File No. 024-11781

       Dear Mr. Huffman:

             We have reviewed your amendment and have the following comment. In
our comment,
       we may ask you to provide us with information so we may better
understand your disclosure.

              Please respond to this letter by amending your offering statement
and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response. After reviewing any amendment to your offering statement and
the information you
       provide in response to this comment, we may have additional comments.

       Post-qualification Amendment No. 2 to Form 1-A Filed May 26, 2022

       Exhibit Index, page 58

   1.                                                   We note that you have
included the independent auditor's opinion for the audited financial
                                                        statements for the year
ended April 30, 2019, but you did not include the corresponding
                                                        auditor's consent.
Please revise to file the auditor's consent for the year ended April 30,
                                                        2019.
               We will consider qualifying your offering statement at your
request. If a participant in
       your offering is required to clear its compensation arrangements with
FINRA, please have
       FINRA advise us that it has no objections to the compensation
arrangements prior to
       qualification.
 Craig A. Huffman
Treasure & Shipwreck Recovery, Inc.
June 21, 2022
Page 2

        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.

       Please contact Cara Wirth at (202) 551-7127 or Lilyanna Peyser at (202)
551-3222 with
any questions.



                                                          Sincerely,
FirstName LastNameCraig A. Huffman
                                                          Division of
Corporation Finance
Comapany NameTreasure & Shipwreck Recovery, Inc.
                                                          Office of Trade &
Services
June 21, 2022 Page 2
cc:       Milan Saha
FirstName LastName