August 9, 2019

Carl Grant
Chief Executive Officer
Sun Kissed Industries, Inc.
2885 Sanford Ave SW #41437
Grandville, MI 49418

       Re: Sun Kissed Industries, Inc.
           Amendment No. 4 to
           Form 1-A filed August 1, 2019
           File No. 024-10991

Dear Mr. Grant:

      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 August 1,
2019 letter.

Amended Form 1-A filed August 1, 2019

General

1.    We note your response to our prior comment 1, including the revised
exclusive forum
      provision in your subscription agreement, which selects the federal
district court of the
      United States of America in the state of Nevada as the exclusive forum
for the resolution
      of any complaint asserting a cause of action arising under the Securities
Act, and the state
      Courts of Nevada as the exclusive forum for a resolution of any complaint
not asserting a
      cause of action arising under the Securities Act. Please revise your risk
factor disclosure
      to clearly describe the scope of your exclusive forum provision and the
relevant forum for
      litigation. Also revise to clarify whether this provision applies to
actions arising under the
      Exchange Act. In that regard, we note that Section 27 of the Exchange Act
creates
 Carl Grant
Sun Kissed Industries, Inc.
August 9, 2019
Page 2
         exclusive federal jurisdiction over all suits brought to enforce any
duty or liability created
         by the Exchange Act or the rules and regulations thereunder. If this
provision does not
         apply to actions arising under the Exchange Act, please also ensure
that the exclusive
         forum provision in the subscription agreement states this clearly.

         In addition we note that your risk factor on page 13 states that
investors "will not have the
         benefit of bringing a lawsuit in a more favorable jurisdiction or
under more favorable law
         than the local law of the State of Nevada." Please revise your
disclosure to be consistent
         with your exclusive forum provision which addresses both state and
federal laws and
         jurisdictions.


       You may contact Melissa Gilmore at 202-551-3777 or Claire Erlanger at
202-551-3301 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Dana Brown at 202-551-3859 or Laura Nicholson at 202-551-3584 with any
other
questions.



FirstName LastNameCarl Grant                                    Sincerely,
Comapany NameSun Kissed Industries, Inc.
                                                                Division of
Corporation Finance
August 9, 2019 Page 2                                           Office of
Transportation and Leisure
FirstName LastName