OBITX, INC. 4720 Salisbury Road Jacksonville, Florida 32256 (904) 748-9750 December 6, 2018 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Jan Woo, Legal Branch Chief Office of Information Technologies and Services Brittany Ebbert, Senior Staff Accountant Craig Wilson, Senior Assistant Chief Accountant Bernard Nolan, Esq., Attorney-Adviser Re: Obitx, Inc. Form S-1 Registration Statement (Registration No. 333- 222978) originally filed February 9, 2018, as amended Acceleration Request: Requested Date: December 10, 2018 Requested Time: 4:01 PM Eastern Time Ladies and Gentlemen: Obitx, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to declare the above-captioned Registration Statements on Form S-1 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable. The Registrant hereby authorizes Thomas G. Amon an attorney with the Registrant’s outside legal counsel, Law Office of Thomas G. Amon, to orally modify or withdraw this request for acceleration. The Registrant hereby acknowledges that: |