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                             October 4, 2023

       Timothy Spell
       Chief Executive Officer
       Reagan Bosco International Company, Inc.
       1800 2nd Street, Suite 603
       Sarasota, FL 34236

                                                        Re: Reagan Bosco
International Company, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed September 27,
2023
                                                            File No. 333-274718

       Dear Timothy Spell:

                                                        We have reviewed your
registration statement and have the following comment.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a 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 registration statement and
the information you
       provide in response to this letter, we may have additional comments.

       Registration Statement on Form S-1 filed September 27, 2023

       Dilution, page 12

   1.                                                   We note your response
to prior comment 1. Please include a table comparing the public
                                                        contribution under the
proposed public offering and the effective cash cost to officers,
                                                        directors, promoters
and affiliated persons of common equity acquired by them in
                                                        transactions since
inception. Include columns for the number and percent of shares
                                                        purchased; amount and
percent of total consideration; and the average price per share for
                                                        existing shareholders
versus new investors. Refer to Item 506 of Regulation S-K.
               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.

              Refer to Rules 460 and 461 regarding requests for acceleration.
Please allow adequate
       time for us to review any amendment prior to the requested effective
date of the registration
       statement.
 Timothy Spell
Reagan Bosco International Company, Inc.
October 4, 2023
Page 2

       Please contact William Demarest at 202-551-3432 or Isaac Esquivel at
202-551-3395 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Kibum Park at 202-551-6836 or Jeffrey Gabor at 202-551-2544 with any
other questions.



                                                         Sincerely,
FirstName LastNameTimothy Spell
                                                     Division of Corporation
Finance
Comapany NameReagan Bosco International Company, Inc.
                                                     Office of Real Estate &
Construction
October 4, 2023 Page 2
cc:       Stephen A. Weiss, Esq.
FirstName LastName