August 28, 2018 William Waldrop CEO EVIO, INC. 62930 O. B. Riley Rd, Suite 300 Bend, OR 97703 Re: EVIO, INC. Form 10-K for Fiscal Year Ended September 30, 2017 Filed January 17, 2018 Form 10-Q for Fiscal Quarter Ended March 31, 2018 Filed May 16, 2018 File No. 000-12350 Dear Mr. Waldrop: We issued comments to you on the above captioned filings on May 16 and May 30, 2018. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by September 12, 2018. If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filings and your disclosure. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed. Please contact Joseph M. Kempf, Senior Staff Accountant, at 202-551-3352 or Carlos Pacho, Senior Assistant Chief Accountant, at 202-551-3835 with any questions. Sincerely, Division of Corporation Finance Office of Telecommunications William Waldrop EVIO, INC. FirstName LastNameWilliam Waldrop August 28, 2018 Comapany NameEVIO, INC. Page 2 August 28, 2018 Page 2 cc: Christian Carnell FirstName LastName