SecProbe.io

June 27, 201 4

Via E -mail
Charles Bennington
President
Transbiotec,  Inc.
194 Marina Drive, Suite 202
Long Beach, CA 90803

Re: Transbiotec, Inc.
  Item 4.01 Form 8 -K
  Filed March  15, 2014
  File No. 000 -53316

Dear Mr. Bennington :

We have reviewed  your filing and have the following comment.  W e think you should
amend  your filing  in response to this comment .  If you disagree, we will consider your
explanation as to why a n amendment  is unnecessary.  Please be as detailed as necessary in your
explanat ion.

 Please understand that the purpose of our review process is to assist you in your
compliance with the applicable disclosure requirements and to enhance the overall disclosure in
your filing.  We look forward to working with you in these respects.
1. We note that you have requested that Ronald R. Chadwick, P.C. furnish you with a letter
stating whether they agreed with the statements made in this Form 8 -K.  Item 3 -04 of
Regulation S -K requires this letter to be filed with the Commission within ten da ys after
the filing of the report.  Please amend your Form 8 -K to include the required letter from
your former auditor.

Please amend your filing and respond to this comment within five business days or tell us
when you will respond.  Please furnish a cov er letter with your amendment that keys your
response s to our comment s and provides any requested information.  Please understand that we
may have additional comments after reviewing your amendment and response s to our comment s.

  We urge all persons who are responsible for the accuracy and adequacy of the disclosure
in the filing to be certain that the filing includes all information required under the Securities
Exchange Act of 1934 and that they have provided all information investors require for an
informed investment decision.  Since the company and its management are in possession of all
facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of
the disclosures they have made.

Charles Bennington
Transbiotec, Inc.
June 27 , 2014
Page 2

  In connection with responding to o ur comments, please provide, in writing, a statement
from the company acknowledging that:

 the company is responsible for the adequacy and accuracy of the disclosure in the filing;

 staff comments or changes to disclosure in response to staff comments do n ot foreclose the
Commission from taking any action with respect to the filing; and

 the company may not assert staff comments as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.

 Any questions should be directed to the undersigned at (202) 551 -3308.

        Sincerely,

        /s/ Patrick Kuhn

        Patrick Kuhn
        Staff Accountant