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SEC Comment Letter for FARMHOUSE, (FMHS) — Jan 15, 2026

FARMHOUSE, INC. /NV
Date: Jan. 15, 2026 · CIK: 0001811999 · Accession: 0000000000-26-000535

Offering / Registration Process

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Reasoning

File numbers found in text: 333-292617

Date
January 15, 2026
Author
Division of
Form
UPLOAD
Company
FARMHOUSE, INC. /NV

Letter

Re: FARMHOUSE, INC. /NV Registration Statement on Form S-1 Filed January 8, 2026 File No. 333-292617 Dear Evan Horowitz :

January 15, 2026

Evan Horowitz Chief Executive Officer FARMHOUSE, INC. /NV 548 Market Street Suite 90355 San Francisco, CA 94104

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Matthew Derby at 202-551-3334 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Technology

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 15, 2026

Evan Horowitz
Chief Executive Officer
FARMHOUSE, INC. /NV
548 Market Street Suite 90355
San Francisco, CA 94104

 Re: FARMHOUSE, INC. /NV
 Registration Statement on Form S-1
 Filed January 8, 2026
 File No. 333-292617
Dear Evan Horowitz :

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
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 Matthew Derby at 202-551-3334 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Technology
</TEXT>
</DOCUMENT>