CORRESP 1 filename1.txt HART & HART, LLC ATTORNEYS AT LAW 1624 Washington Street Denver, CO 80203 ________ harttrinen@aol.com (303) 839-0061 Fax: (303) 839-5414 July 15, 2021 Jay Mumford Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Re: GeoSolar Technologies, Inc. Registration Statement on Form S-1 File No. 333-255887 This office represents GeoSolar Technologies, Inc. (the "Company"). Amendment No. 2 to the Company's Registration Statement on Form S-1 has been filed with the Commission. The following are the Company's responses to the comments received from the staff by letter dated June 3, 2021. The numbers below correspond to the paragraph numbers in the staff's comment letter. The numbers under the "Page No." column indicated the page number of the registration statement where the responses to the staff's comments can be found. The numbers below correspond to the paragraph numbers in the staff's commentletter. Page No. 1. Comment complied with. 2 2. Comment complied with. 4 3. Comment complied with. 7 4. Comment complied with. 9 5. The Company's only officer and director has signed Amendment No. 2 to the Company's Registration Statement. 6. Comment complied with. 3-31-21 Financials 7. Comment complied with. 17 8. Comment complied with. 17 9. After the effective date of the Company's Registration Statement the Company will be required to file 10-K, 10-Q, and 8-K reports with the commission pursuant to Section 15(d) of the Securities Exchange Act of 1934. As such, the Company's common stock will be eligible to trade on the OTCQB platform maintained by the OTC Markets Group, Inc. The Company does not intend to register its shares under the Securities Exchange Act. 10. Pursuant to Section 7-106-401 of the Colorado Business Corporation Act, distributions are in the discretion of a corporation's directors. The Colorado Business Corporation Act does not have any provision allowing a corporation's shareholders to make (or approve) a distribution. 11. The sentence which is the subject of this comment has been removed. Cover Page If you should have any questions concerning the foregoing, please do not hesitate to contact the undersigned. Very Truly Yours, HART & HART, LLC /s/ William T. Hart William T. Hart