June 17, 2019

Levi Jacobson
President and Chief Executive Officer
Hemp Naturals, Inc.
16950 North Bay Road, Suite 1803
Sunny Isles Beach, Florida 33160

       Re: Hemp Naturals, Inc.
           Amended Offering Statement on Form 1-A
           Filed June 10, 2019
           File No. 024-10990

Dear Mr. Jacobson:

      We have reviewed your amended offering statement 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 this letter by amending your offering statement and
providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your offering statement and the
information you
provide in response to these comments, we may have additional comments. Unless
we note
otherwise, our references to prior comments are to comments in our May 24, 2019
letter.

Form 1-A as amended on June 10, 2019

Cover Page

1.    We note your response to comment 1. Please revise the beneficial
ownership table on
      page 23 to reconcile with the statement that Mr. Jacobson owns 62.43% of
the voting
      power of your common stock.
2.    We note your response to comment 2; however, it appears the midpoint is
$0.975. Please
      revise the use of proceeds to use the midpoint.
Executive Compensation, page 21

3.    We note your response to comment 8. Please revise the executive
compensation table to
 Levi Jacobson
Hemp Naturals, Inc.
June 17, 2019
Page 2
      reflect Mr. Jacobson's indirect receipt of 74 million shares in October
2017 and January
      2018.
Certain Relationships and Related Transactions, page 23

4.    It appears that certain stock-based transactions disclosed in this
section have not been
      disclosed in the notes to your financial statements. Please ensure that
all transactions
      listed in this section are also disclosed in the notes to your financial
statements and that
      the total share amounts agree to the those disclosed in your statements
of changes in
      stockholders equity.
Exhibit 11 - Consents of Independent Registered Accountants, page 24

5.    Please provide currently dated consents of the independent registered
accountants as
      exhibits to the Form 1-A registration statement.
       You may contact Linda Cvrkel at 202-551-3813 or Craig Arakawa at
202-551-3650 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Michael Killoy at 202-551-7576 or James Lopez at 202-551-3536 with any
other
questions.



                                                              Sincerely,

FirstName LastNameLevi Jacobson                               Division of
Corporation Finance
                                                              Office of
Beverages, Apparel and
Comapany NameHemp Naturals, Inc.
                                                              Mining
June 17, 2019 Page 2
cc:       Tom DeNunzio
FirstName LastName