United States securities and exchange commission logo July 23, 2021 Kristin Robinson Chief Executive Officer Revival AI Inc. 10940 S Parker Rd, #872 Parker, Colorado 80134 Re: Revival AI Inc. Offering Statement on Form 1-A Post-qualification Amendment No. 1 Filed July 19, 2021 File No. 024-11362 Dear Ms. Robinson: This is to advise you that we do not intend to review your amendment. We will consider qualifying your offering statement at your request. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification. 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. Please contact Sergio Chinos, Staff Attorney, at (202) 551-7844 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Andrew Stephenson