United States securities and exchange commission logo November 23, 2021 George Sharp Chief Executive Officer Goff Corp. 3535 Executive Terminal Drive Hendersen, NV Re: Goff Corp. Amendment No. 2 to Registration Statement on Form 10 Filed November 12, 2021 File No. 000-54912 Dear Mr. Sharp: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Technology cc: Ernest Stern