United States securities and exchange commission logo December 28, 2023 Claudio Ferri Co-Chief Executive Officer Kisses From Italy Inc. 80 SW 8th ST. Suite 2000 Miami, Florida 33130 Re: Kisses From Italy Inc. Registration Statement on Form S-1 Filed December 21, 2023 File No. 333-276197 Dear Claudio Ferri: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Cara Wirth at 202-551-7127 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Eleanor Osmanoff