United States securities and exchange commission logo February 8, 2024 William Ralston Chief Executive Officer SinglePoint Inc. 3104 E Camelback Rd #2137 Phoenix, AZ 85016 Re: SinglePoint Inc. Post-Effective Amendment No.1 to Registration Statement on Form S-1 Filed January 24, 2024 File No. 333-269516 Dear William Ralston: We have reviewed your post-effective amendment and have the following comment(s). 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. Post-Effective Amendment No.1 to Registration Statement on Form S-1, Filed January 24, 2024 General 1. It appears that you are attempting to rely on Instruction VII to Form S-1 to incorporate by reference previously filed and future filings of Exchange Act reports. Because you have not yet filed your Form 10-K for your most recently completed fiscal year, December 31, 2023, it appears that you have not satisfied the requirements of paragraph C of that instruction. Please either file your Form 10-K, including the information required by Part III, or revise your filing to include all disclosures required by Form S-1. William Ralston FirstName SinglePointLastNameWilliam Ralston Inc. Comapany8,NameSinglePoint February 2024 Inc. February Page 2 8, 2024 Page 2 FirstName LastName 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 Nicholas Nalbantian at 202-551-7470 or Lilyanna Peyser at 202-551-3222 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Steven Older