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                    November 22, 2022

       Erik S. Nelson
       Chief Executive Officer
       Bellatora, Inc.
       2030 Powers Ferry Road SE, Suite #212
       Atlanta, GA 30339

                                                        Re: Bellatora, Inc.
                                                            Registration
Statement on Form 10-12G
                                                            Filed September 19,
2022
                                                            File No. 000-56478

       Dear Erik S. Nelson:

               We issued comments to you on the above captioned filing on
October 15, 2022. As of
       the date of this letter, these comments remain outstanding and
unresolved. We expect you to
       provide a complete, substantive response to these comments by December
7, 2022.

               If you do not respond, we will, consistent with our obligations
under the federal securities
       laws, decide how we will seek to resolve material outstanding comments
and complete our
       review of your filing and your disclosure. Among other things, we may
decide to release
       publicly, through the agency's EDGAR system, all correspondence,
including this letter, relating
       to the review of your filings, consistent with the staff's decision to
publicly release comment and
       response letters relating to disclosure filings it has reviewed.

              Please contact Benjamin Holt at 202-551-6614 or David Link at
202-551-3356 with any
       questions.




                    Sincerely,


                    Division of Corporation Finance

                    Office of Real Estate & Construction
       cc:                                              Robert J. Mottern, Esq.