Global Diversified Marketing Group, Inc.
                 4042 Austin Boulevard, Suite B
                  Island Park, New York 11558

                           May 13, 2019

Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549


RE:  Global Diversified Marketing Group, Inc.
     Registration Statement on Form S-1
	File No. 333-228706

Gentlepersons:

     In regard to the above referenced Registration Statement, Global
Diversified Marketing Group, Inc. (the "Company") and its management
acknowledge that:

o    Should the Commission or its staff, acting pursuant to its delegated
	authority, declare the Registration Statement effective, it does
	not foreclose the Commission from taking any action with respect
	to the filing;

o    The action of the Commission or the staff, acting pursuant to
	delegated authority, in declaring the Registration Statement
	effective, does not relieve the Company from its full
	responsibility for the adequacy and accuracy of the disclosure
	in the Registration Statement; and

o    The Company may not assert staff comments and the declaration of
	effectiveness as a defense in any proceeding initiated by the
	Commission or any person under the federal securities laws of
	the United States.

                         Sincerely,

                         GLOBAL DIVERSIFIED MARKETING GROUP, INC.

                         /s/ Paul Adler
                              President