Global Boatworks Holdings, Inc
2637 Atlantic Blvd #134
Pompano Beach, Florida 33062
August 11, 2015
FILED ON EDGAR AS CORRESPONDENCE
United States Securities & Exchange Commission
Division of Corporate Finance
JustinDobbie Legal BranchChief
100 F Street, NE
Washington, D.C. 20549
Re: Global Boatworks Holdings,Inc.
Registration Statement On FormS-1
Filed August 11,2015
File No.333-205604
Dear Mr.Dobbie
Please find below, the responses to the Commission’s Comment Letter dated August 10, 2015, regarding the above referenced registration statement (the “Registration Statement”):
SEC Comment 1Selling Stockholders, page 21
1. We note from the fee table and the cover page of the prospectus that this registration statement registers the offering of 1,130,000 shares by certain selling shareholders. We also note that the fourth column of the selling shareholder table only discloses the resale of 720,000 shares. Please reconcile and revise as applicable.
Company Response Comment 1
We have revised the number of shares being offered by the Selling Stockholders to reflect that 720,000 common shares are being offered by selling shareholders.
Sincerely,
/s/ Robert Rowe
Robert Rowe
Chief Executive Officer