October 11, 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 have reviewed your filing 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 and any amendment you may file in response
to these
comments, we may have additional comments.

Form 8-K/A filed on August 27, 2018

Exhibit 99.1
Independent Auditors' Report, page 3

1.    We note that the auditors' report provided for Keystone labs Inc.'s
financial statement
      indicates that the audit was conducted in accordance with Canadian
Generally Accepted
      Auditing Standards. Please amend this filing to provide financial
statements that have
      been audited, at the minimum, in accordance with United States Generally
Accepted
      Auditing Standards.
 William Waldrop
EVIO, INC.
October 11, 2018
Page 2

        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 Kempf, Staff Accountant, at (202) 551-3352 or
Carlos Pacho,
Senior Associate Chief Accountant, at (202) 551-3835 if you have questions
regarding
comments on the financial statements and related matters. Please contact Greg
Dundas, Staff
Attorney, at (202) 551-3436 or Larry Spirgel, Associate Director, at (202)
551-3815 with any
other questions.



                                                          Sincerely,
FirstName LastNameWilliam Waldrop
                                                          Division of
Corporation Finance
Comapany NameEVIO, INC.
                                                          Office of
Telecommunications
October 11, 2018 Page 2
cc:       Christian Carnell
FirstName LastName