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 April 7, 2025

Darryl Payne
Chief Executive Officer
TV Channels Network Inc.
7582 Las Vegas Blvd. South
Las Vegas, Nevada 89123

 Re: TV Channels Network Inc.
 Amendment No 2 to Form S-1
 Filed April 4, 2025
 File No. 333-284628
Dear Darryl Payne:

 We have reviewed your amended registration statement and have the
following
comments.

 Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies 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 registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our April 3,
2025 letter.

Amendment No. 2 to Form S-1
Explanatory Note, page iii

1. You disclose in this section that you are registering for resale
2,516,550 shares of
 common stock. On the cover page of the resale prospectus, in the selling
shareholder
 table, and in the legality opinion, however, you disclose that you are
registering for
 resale 2,550,550 shares. Please revise your disclosure to remove the
inconsistency.
Selected Financial Data, page 4

2. We note the revisions you made in response to prior comment 2. Please
revise so
 that:
 The column headings for your balance sheet and income statement data
reflect
 that the amounts presented in the 2023 columns have been restated
from amounts
 April 7, 2025
Page 2

 previously presented.
 The heading of your 2023 income statement data column indicates
that amounts
 presented are "For the year ended" December 31, 2023.
 The amount of "Total other assets" and "Net income (loss)
applicable to common
 shareholders" presented for each period are consistent with amounts
presented in
 your audited financial statements.
 The descriptions of your financial statement line items are
consistent with those
 used in your audited financial statements.
Capitalization, page 19

3. Please revise so that:
 The first sentence on this page correctly identifies the period
presented in the
 capitalization table.
 Amounts presented in the "actual" column are consistent with those
in your
 balance sheet on page F-2.
 The description of common stock (par value, number of authorized,
issued and
 outstanding shares and number of shares issued and outstanding) is
consistent
 with amounts presented on your balance sheet and the number of
shares issued
 and outstanding on a pro forma basis are disclosed for both
post-offering
 scenarios.
 The amounts presented in the "post-offering' columns are adjusted as
necessary in
 light of changes made to amounts presented in the "actual" column.
Use of Proceeds, page 20

4. You state in your response to prior comment 2 that you have added
disclosure
 that $1.5 million of the net proceeds of the offering will be allocated
to the salary of
 your Chief Executive Officer; however, we cannot locate this disclosure.
Please
 provide this disclosure and revise the percentage of net proceeds to be
used for each
 purpose accordingly.
Directors, Executive Officers, Promoters, and Control Persons and Corporate
Governance,
page 33

5. Please provide the information required by Regulation S-K Item 401 for
Mr.
 Okechukwa Ukah and Dr. Marshall Thompson.
Committees of the Board of Directors, page 36

6. Please identify which directors will serve on each board committee and
who qualifies
 as an audit committee financial expert.
Statements of Stockholders' Equity (Deficit), page F-4

7. As requested in prior comment 9, please revise the line item reflecting
balances as of
 December 31, 2023 to indicate that they have been restated from those
previously
 reported.
 April 7, 2025
Page 3

Exhibits
23.1 Consent of Independent Registered Public Accounting Firm, page II-6

8. We note your revisions in response to prior comment 10. Please have your
auditor
 revise to indicate that their consent applies to this Form S-1/A. They
should also
 consider the need to provide a currently dated consent in light of the
changes made to
 the audit opinion and financial statements since March 28, 2025.
General

9. Please provide risk factor disclosure that specifically addresses the
risks to investors if
 your common shares are not approved for listing by Nasdaq, but you
choose to
 proceed with the resale offering. These risks would include the impact
on the liquidity
 of the market for your shares, the value of the shares and price
volatility.
 Please contact Lisa Etheredge at 202-551-3424 or Robert Littlepage at
202-551-3361
if you have questions regarding comments on the financial statements and
related
matters. Please contact Matthew Crispino at 202-551-3456 or Kathleen Krebs at
202-551-
3350 with any other questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Technology
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