Mail Stop 3561
                                                                 January 31,
2018


    Patrick Moynihan
    Chairman and Chief Executive Officer and Chief Financial Officer
    Blockchain Industries, Inc.
    53 Calle Palmeras, Suite 802
    San Juan, Puerto Rico 00901

            Re:    Blockchain Industries, Inc.
                   Form 10-K for Fiscal Year Ended April 30, 2017
                   Filed August 30, 2017
                   Form 10-Q for Fiscal Quarter Ended July 31, 2017
                   Filed August 31, 2017
                   File No. 0-51126

    Dear Mr. Moynihan:

           We have limited our review of your filings to the financial
statements and related
    disclosures and have the following comments. In some of our comments, we
may ask you to
    provide us with information so we may better understand your disclosure.

           Please respond to these comments within ten business days by
providing the requested
    information or advise us as soon as possible when you will respond. If you
do not believe our
    comments apply to your facts and circumstances, please tell us why in your
response.

            After reviewing your response to these comments, we may have
additional comments.

    Item 9A. Controls and Procedures

    General

        1. Please disclose the conclusions of your principal executive and
principal financial
           officers, or persons performing similar functions, regarding the
effectiveness of your
           disclosure controls and procedures as of the end of the period
covered by the report.
           Refer to Item 307 of Regulation S-K.

    Evaluation of and Report on Internal Control over Financial Reporting, page
6

        2. We note your disclosure that management concluded that the company's
internal control
           over financial reporting was not effective. Please revise your
disclosure in future filing to
           disclose any material weaknesses in your internal control over
financial reporting
 Patrick Moynihan
Blockchain Industries, Inc.
January 31, 2018
Page 2

        identified by management and the actions you intend to take to
remediate the material
        weaknesses. Refer to Item 308(a)(3) of Regulation S-K.

    3. Item 308(c) of Regulation S-K requires disclosure of any changes in
internal control over
       financial reporting that occurred during the last fiscal quarter (your
fourth quarter in the
       case of an annual report) that has materially affected, or is reasonably
likely to materially
       affect, internal control over financial reporting. Please revise your
disclosure to comply
       with Item 308(c) of Regulation S-K.

Part III, page 8

    4. Please provide the information required by Items 10, 11, 12 and 13 of
Regulation S-K or
       explain to us why the required disclosures are not required.

Signatures, page 10

    5. Please refer to General Instruction D(2)(a) to Form 10-K and revise the
signature page to
       include the signatures of your principal executive officer, principal
financial officer,
       controller or principal accounting officer, and at least a majority of
the board of directors
       or persons performing similar functions in the second signature block.

Exhibits 31.1 and 31.2

    6. Please revise to include certifications signed by your principal
financial officer, or
       persons performing similar functions, in their capacities as such.
Please note that this is
       also applicable to your report on Form 10-Q for fiscal quarter ended
July 31, 2017. Refer
       to Item 601(b)(31)(i) of Regulation S-K.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact Yolanda Guobadia at (202) 551-3562 or me at (202)
551-3344 with any
questions.


                                                              Sincerely,

                                                              /s/ William H.
Thompson

                                                              William H.
Thompson
                                                              Accounting Branch
Chief
                                                              Office of
Consumer Products