October 1, 2018

Allan Jones
President
Emaginos, Inc.
13428 Maxella Avenue, #144
Marina Del Rey, CA 90292

       Re: Emaginos, Inc.
           Current Report on Form 8-K
           Filed September 26, 2018
           File No. 000-55736

Dear Mr. Jones:

      We have reviewed your filing and have the following comment. In our
comment, we
may ask you to provide us with information so we may better understand your
disclosure.

       Please respond to this comment 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
comment applies to your facts and circumstances, please tell us why in your
response.

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

Form 8-K filed September 26, 2018

General

1.    We note that JPizars is not currently registered with the PCAOB. As such,
you may not
      include an audit report or consent from this firm in your filings until
their registration
      process is complete. Please amend your Form 8-K filed on September 26,
2018, to
      include financial statements for Emaginos, Inc. that have been audited by
a PCAOB
      registered firm. In addition, the audit should be conducted in accordance
with the
      standards of the PCAOB, and the report should comply with the updated
PCAOB auditor
      reporting standard as outlined in AS 3101.
        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.
 Allan Jones
Emaginos, Inc.
October 1, 2018
Page 2

      Please contact Bernard Nolan, Attorney-Adviser, at (202) 551-6515 or, in
his absence,
Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions.



                                                          Sincerely,

FirstName LastNameAllan Jones                             Division of
Corporation Finance
                                                          Office of Information
Technologies
Comapany NameEmaginos, Inc.
                                                          and Services
October 1, 2018 Page 2
cc:       Lee Cassidy
FirstName LastName