February 12, 2018

Tom Wood
President and Chief Executive Officer
RemSleep Holdings, Inc.
699 Walnut St. Suite 400
Des Moines, Iowa 50309-3962

       Re: RemSleep Holdings, Inc.
           Item 4.02 Form 8-K
           Filed January 29, 2018
           File No. 000-53450

Dear Mr. Wood:

       We have reviewed your filing and have the following comments. Where
indicated, we
think you should revise your document in response to these comments. If you
disagree, we will
consider your explanation as to why our comments are inapplicable or revision
is unnecessary.
Please be as detailed as necessary in your explanation.

        Please understand the purpose of our review process is to assist you in
your compliance
with applicable disclosure requirements and to enhance the overall disclosure
in your filing. We
look forward to working with you in these respects. We welcome any questions
you may have
about our comments or any other aspect of our review. Feel free to call us at
the telephone
numbers listed at the end of this letter.

Form 8-K Filed on January 29, 2018

Item 4.02, page 1

1.     We note that the company has been advised by, or has received notice
from its
       independent accountant that disclosure should be made or action should
be taken to
       prevent future reliance on previously issued financial statements.
Please amend to provide
       a statement of whether the audit committee, or the board of directors in
the absence of an
       audit committee, or authorized officer or officers, discussed with the
independent
       accountant the matters disclosed in the filing pursuant to this Item
4.02(b).
2.     Moreover, Item 4.02(c) of Form 8-K requires you to provide your
independent accountant
       with a copy of the disclosure you are making in response to Item 4.02(b)
and requests that
       it furnish you with a letter addressed to the Commission, stating
whether it agrees with the
 Tom Wood
RemSleep Holdings, Inc.
February 12, 2018
Page 2
         statements you have made in response to Item 4.02(b). If your
independent accountant
         does not agree with your disclosure, it should explain why not. Amend
your Form 8-K to
         file this letter as an exhibit no later than two business days after
you receive it.

       As appropriate, please amend your filing and respond to these comments
within five
business days or tell us when you will respond. Please furnish a cover letter
with your
amendment that keys your responses to our comments and provides any requested
information.
Detailed cover letter greatly facilitate our review. Please understand that we
have additional
comments after reviewing your amendment and responses to our comments.

        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 Joseph Cascarano, Senior Staff Accountant, at
202-551-3376 if you
have questions.
FirstName LastNameTom Wood
Comapany NameRemSleep Holdings, Inc.                     Division of
Corporation Finance
June 16, 2017 Page 2                                     Office of
Telecommunications
FirstName LastName