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                             March 2, 2022

       Marc Lasky
       Chief Executive Officer
       Fernhill Corp
       3773 Howard Hughes Pkwy
       Suite 500S
       Las Vegas, NV 89169

                                                        Re: Fernhill Corp
                                                            Amendment No. 5 to
Offering Statement on Form 1-A
                                                            Filed February 25,
2022
                                                            File No. 024-11630

       Dear Mr. Lasky:

              We have reviewed your amended offering statement and have the
following comment. In
       our comment, 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 comment applies 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 this comment, we may have additional comments.

       Amendment No. 5 to Offering Statement on Form 1-A

       Financial Statements
       Qandlestick, LLC Financial Statements for the six months ended June 30,
2021, page F-30

   1.                                                   Please revise the
interim June 30 financial statements of Qandlestick, LLC to include
                                                        comparative financial
information for the period ended June 30, 2020. Reference is made
                                                        to section F/S(b)(5) of
the instructions to Form 1-A. In addition, please confirm that the
                                                        financial statements of
Qandlestick, LLC include the operations of Mainbloq LTD as a
                                                        consolidated
subsidiary, and if so please revise the related party footnote to the both the
                                                        annual and interim
Qandlestick, LLC financial statements to state that fact.
 Marc Lasky
Fernhill Corp
March 2, 2022
Page 2

        You may contact William Demarest at 202-551-3432 or Robert Telewicz at
202-551-
3438 if you have questions regarding comments on the financial statements and
related
matters. Please contact Stacie Gorman at 202-551-3585 or Pam Howell at
202-551-3357 with
any other questions.



                                                        Sincerely,
FirstName LastNameMarc Lasky
                                                        Division of Corporation
Finance
Comapany NameFernhill Corp
                                                        Office of Real Estate &
Construction
March 2, 2022 Page 2
cc:       Jeff Turner, Esq.
FirstName LastName