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                             August 23, 2023

       Stephen Cranes
       Chief Executive Officer
       Tocca Life Holdings, Inc.
       2180 N. Park Ave. #200
       Winter Park, FL 32789

                                                        Re: Tocca Life
Holdings, Inc.
                                                            Offering Statement
on Form 1-A
                                                            Filed August 16,
2023
                                                            File No. 024-12316

       Dear Stephen Cranes:

                                                        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 Scott
Anderegg at 202-551-3342 with any questions.




                             Sincerely,


                             Division of Corporation Finance

                             Office of Trade & Services