United States securities and exchange commission logo November 21, 2022 Israel Abitbol Chief Financial Officer 374Water Inc. 701 W Main Street, Suite 410 Durham, NC 27701 Re: 374Water Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed March 1, 2022 File No. 000-27866 Dear Israel Abitbol: 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 Manufacturing