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                     August 18, 2020

       Evan Horrowitz
       Chief Executive Officer
       Farmhouse, Inc.
       1355 Market Street, Suite 488
       San Francisco, CA 94103

                                                        Re: Farmhouse, Inc.
                                                            Amendment No. 2 to
Registration Statement on Form S-1
                                                            Filed August 14,
2020
                                                            File No. 333-238326

       Dear Mr. Horrowitz:

               Our initial review of your registration statement indicates that
it fails in numerous
       material respects to comply with the requirements of the Securities Act
of 1933, the rules and
       regulations thereunder and the requirements of the form. More
specifically, your financial
       statements do not meet the updating requirements of Rule 8-08 of
Regulation S-X. Therefore,
       we will not perform a detailed examination of the registration statement
and we will not issue
       comments. We suggest that you consider filing a substantive amendment to
correct the
       deficiencies.

              We will provide more detailed comments relating to your
registration statement
       following our review of a substantive amendment that addresses these
deficiencies.

               You may contact Joseph Cascarano, Staff Accountant, at (202)
551-3376 or Robert
       Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have
questions regarding
       comments on the financial statements and related matters. Please contact
Matthew Crispino,
       Staff Attorney, at (202) 551-3456 or Kathleen Krebs, Special Counsel, at
(202) 551-3350 with
       any other questions.





                     Sincerely,


                     Division of Corporation Finance

                     Office of Technology