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United States securities and exchange commission logo
May 5, 2020
Levi Jacobson
President
Hemp Naturals, Inc.
16950 North Bay Road, Suite 1803
Sunny Isles Beach, FL 33160
Re:Hemp Naturals, Inc.
Offering Statement on Form 1-A
Filed April 24, 2020
File No. 024-11201
Dear Mr. Jacobson:
            We have reviewed your offering statement 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 this letter by amending your offering statement and providing the
requested information.  If you do not believe our comments apply 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 offering statement and the information you
provide in response to these comments, we may have additional comments.
Form 1-A filed April 24, 2020
General
1.Please revise your offering circular to discuss the effects that COVID-19 has had, and that
you expect it will have, on your business and financial condition.  In addition, please
consider providing risk factor disclosure.
Our Offering, page 3
2.In the first paragraph, you refer to offering a maximum of 2.5 billion shares.  On the cover
page and bottom of page 3, you state you are offering a maximum of 1 billion shares.
Please reconcile.
Signatures, page 25
3.It appears that some of the signatures were incorrectly dated.  Please revise accordingly.

 FirstName LastNameLevi Jacobson
 Comapany NameHemp Naturals, Inc.
 May 5, 2020 Page 2
 FirstName LastName
Levi Jacobson
Hemp Naturals, Inc.
May 5, 2020
Page 2
            We will consider qualifying your offering statement at your request.  In connection with
your request, please confirm in writing that at least one state has advised you that it is prepared
to qualify or register your offering.  If a participant in your offering is required to clear its
compensation arrangements with FINRA, please have FINRA advise us that it has no objections
to the compensation arrangements prior to qualification.
            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 Sergio Chinos, Staff Attorney, at (202) 551-7844 or Geoffrey Kruczek,
Staff Attorney, at (202) 551-3641 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:       Thomas DeNunzio