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August 7, 2023
Ransom Jones
Chief Financial Officer
Greenway Technologies, Inc.
1521 North Cooper Street, Suite 205
Arlington, Texas 76011
Re:Greenway Technologies, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed April 14, 2023
Form 10-Q for the Quarterly Period Ended March 31, 2023
Filed May 19, 2023
File No. 000-55030
Dear Ransom Jones:
            We have limited our review of your filing to the financial statements and related
disclosures 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 10-K for the Fiscal Year Ended December 31, 2022
Item 9A. Controls and Procedures, page 28
1.We note your discussion paragraphs under the subheading of Evaluation of Disclosure
Controls and Procedures.  In the last paragraph, we note your disclosure that in the year
ending December 31, 2022, you conducted an evaluation of the effectiveness of your
internal controls over financial reporting... and that based on this evaluation, your
principal executive officer and principal financial officer, have concluded that your
internal control over financial reporting was ineffective.  This paragraph disclosure solely
pertains to the assessment and conclusion of internal controls over financial reporting as
required by Item 308 of Regulation S-K and it also appears to be similar in conclusion
with your second paragraph disclosure under the subheading Management's Annual
Report on Internal Control over Financial Reporting.  In future filings, please provide a

 FirstName LastNameRansom Jones
 Comapany NameGreenway Technologies, Inc.
 August 7, 2023 Page 2
 FirstName LastName
Ransom Jones
Greenway Technologies, Inc.
August 7, 2023
Page 2
separate paragraph assessment and conclusion by your principal executive officer and
principal financial officer as to the effectiveness of your Disclosure Controls and
Procedures (DCP) as required by Item 307 of Regulation S-K.  In this regard, given that
you have identified material weaknesses in internal controls over financial reporting
(ICFR) and that you have concluded that ICFR was ineffective, we would expect that your
assessment and conclusion of the effectiveness of your DCP would also result in a similar
conclusion as being ineffective.  Please revise in your Form 10-K and Form 10-Q filings.
Also we refer you to your Exhibit 31 Certifications which at paragraph 4(c), state that you
have evaluated the effectiveness of your DCP and presented in this report your
conclusions about the effectiveness of the DCP, as of the end of the period covered by this
report based on such conclusion.

            In closing, 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.
            You may contact Beverly Singleton at (202) 551-3328 or Kevin Woody at (202) 551-
3629 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing