April 23, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Attention: | Gregory Dundas, Staff Attorney |
| Larry Spirgel, Assistant Director Joseph M. Kempf, Senior Staff Accountant Carlos Pacho, Senior Chief Accountant |
| Re: | EVIO, Inc. |
|
| Form 10K for the Year-end September 30, 2017 |
|
| Filed January 17, 2018 |
|
| File No 000-12350 |
|
| REQUEST FOR EXTENSION |
Dear Mr. Dundas:
We are in receipt of your letter dated April 3, 2018. We are in the final stages of preparing our response. However, we need and hereby request an extension to provide our response until Monday, April 30, 2018.
If you have any questions, please contact either myself or David Kane, Chief Financial Officer.
/s/ William Waldrop
William Waldrop
Chief Executive Officer
| cc: | Christian Carnell |
| David Kane |
62930 O B Riley Rd, Suite 300 | T: 541-633-4568 F: 541-727-5361 |