May 13, 2024
VIA EDGAR TRANSMISSION
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re:TV Channels Network, Inc.
Request for Withdrawal of Amendment to Offering Statement on Form 1-APOS
File No. 024-12290
Attention: Division of Corporate Finance
On behalf of TV Channels Network, Inc. (the “Company”), we hereby submit this letter to notify the Securities and Exchange Commission (the “SEC”) of an EDGAR filing submission error. On May 1, 2024, the Company filed with the SEC (via EDGAR) a Post -Effective Amendment to Offering Statement on Form 1-A (File No. 024-12290) under form type “1-A POS” (accession no. 0001393905-24-000159) instead of a new offering statement on Form 1-A. The Company hereby withdraws the Post -Effective Amendment to Offering Statement on Form 1-A under form type “1-A POS” filed on May 1, 2024. The Company will refile an Offering Statement on Form 1-A under form type “1-A” on May 13, 2024 to correct this error.
Thank you for your assistance with this matter. If you have any questions or comments regarding the foregoing, please do not hesitate to contact our legal counsel, Jacob Heskett at (918) 336-1773 or at jacob@hesklaw.com.
Sincerely,
By: /s/ Darryl Payne
Name: Darryl Payne
Title: CEO
TV Channels Network, Inc.
