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                     July 1, 2022

       Evan Horowitz
       Chief Executive Officer
       Farmhouse, Inc.
       548 Market Street , Suite 90355
       San Francisco, CA 94104

                                                        Re: Farmhouse, Inc.
                                                            Form 10-K for
Fiscal Year Ended December 31, 2021
                                                            Filed April 22,
2022
                                                            File No. 000-56334

       Dear Mr. Horowitz:

              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