SecProbe.io

February 11, 2020
Ronald P. Erickson
Chairman of the Board
Know Labs, Inc.
500 Union Street, Suite 810
Seattle, WA 98101
Re:Know Labs, Inc.
Form 8-K
Filed January 22, 2020
File No. 000-30262
Dear Mr. Erickson:
            We have reviewed your filing and have the following comments.  In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
            Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond.  If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
            After reviewing your response to these comments, we may have additional comments.
Form 8-K filed January 22, 2020
Item 4.02 Non-reliance on Previously Issued Financial Statements, page 1
1.Please amend your filing to disclose when you concluded that your financial statements
should no longer be relied on pursuant to Item 4.02(a)(1) of Form 8-K.
2.Additionally, amend to state whether the audit committee, or the board of directors in the
absence of an audit committee, or authorized officer or officers, discussed with the
independent accountant the matters disclosed in the filing pursuant to Item 4.02(a)(3) of
Form 8-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.

 FirstName LastNameRonald P. Erickson
 Comapany NameKnow Labs, Inc.
 February 11, 2020 Page 2
 FirstName LastName
Ronald P. Erickson
Know Labs, Inc.
February 11, 2020
Page 2
            You may contact David Burton at (202) 551-3626 or Lynn Dicker, Senior Accountant, at
(202) 551-3616 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences