United States securities and exchange commission logo December 23, 2021 Thomas Fore Chief Executive Officer Tiderock Companies, Inc. 25 Schilling Road Hunt Valley, Maryland 21031 Re: Tiderock Companies, Inc. Offering Statement on Form 1-A Filed December 15, 2021 File No. 024-11751 Dear Mr. Fore : This is to advise you that we do not intend to review your offering statement. We will consider qualifying your offering statement at your request. In connection with your request, please confirm in writing that at least one state has advised you that it is prepared to qualify or register your offering. 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 Shih-Kuei Chen at 202-551-7664 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Eric Newlan