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                              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