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 October 19, 2021 Jay Mumford Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Re: GeoSolar Technologies, Inc. Registration Statement on Form S-1/A3 File No. 333-255887 This office represents GeoSolar Technologies, Inc. (the "Company"). Amendment No. 4 to the Company's Registration Statement on Form S-1 has been filed with the Commission. The purpose of Amendment No. 4 is to update the Company's Financial Statements and insert the ex-dividend, record and distribution dates for the Spin-Off. 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