SecProbe.io

Mail Stop 4631
May 18 , 2017

Via E -Mail
Michael Chavez
President
Reliant Holdings, Inc.
12343 Hymeadow Drive, Suite 3 -A
Austin, Texas 78750

Re: Reliant Holdings, Inc.
Amendment No. 4 to Registration Statement on Form S-1
Filed May 4 , 2017
  File No. 333 -214274

Dear Mr. Chavez :

We have reviewed your amended registration statement  and have the following
comment s.  Please respond to this letter by amending your registration statement and providing
the requested information .  If you do not believe our comment applies  to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.

After reviewi ng any amendment to your registration statement and the information you
provide in response to this comment , we may have  additional comments.

General

1. Please note the updating requirements of Rule 8 -08 of Regulation S -X.

Liquidity and Capital Resources , page 42

2. We note your receivable of $10k associated with the construction of the personal
swimming pool of Michael Chavez, CEO.   Please tell us whether you have collected this
receivable from Mr. Chavez.   If not, please tell us how you concluded that cur rent
classification was appropriate and the receivable was fully collectible.

3. We note you had working capital of $45,982 as of December 31, 2015 and $42,309 as of
September 30, 2016.  We further note that you had a working capital deficit of $12,309 as
of December 31, 2016.  However, your disclosure regarding the reasons for the change in
working capital is identical to your prior disclosure when you reported working capital.
Please advise.

Michael Chavez
Reliant Holdings, Inc.
May 18 , 2017
Page 2

4. Given your negative working capital and cash flows from opera ting activities as of
December 31, 2016, please disclose cash requirements for the next 12 months and the
source of such funds.   Refer to Section 501.13.a of the Financial Reporting Codification
for guidance.

You may contact  Tracey McKoy  (Staff Accountant) at 202-551-3772  or Terence O’Brien
(Accounting Branch Chief ) at 202-551-3355  if you have questions regarding the financial
statements and related matters.  Please contact  Frank Pigott  (Staff Attorney) at 202-551-3570  or
me at 202-551-3729 with any other questions.

Sincerely,

 /s/ Craig S livka,  for

 Pamela Long
Assistant Director
Office of Manufacturing and
Construction

cc: David M. Loev
 The Loev Law Firm, PC