SecProbe.io

CORRESP
1
filename1.htm

Reagan
Bosco International Company, Inc.

1800
2nd Street, Suite 603

Sarasota,
FL 34236

October
10, 2023

Division
of Corporation Finance

Office
of Real Estate & Construction

U.S.
Securities and Exchange Commission

Washington,
D.C. 20549

    Attn:
    Mr.
    Kibum Park

    Mr.
    Jeffrey Gabor

    Re:
    Reagan
    Bosco International Company, Inc.

    Amendment
    No. 1 to the Registration Statement on Form S-1

    Filed
    October 6, 2023

    File
    No. 333-274718

Gentlemen:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Reagan Bosco International Company, Inc., a Nevada corporation (the “Registrant”),
hereby respectfully requests that the effective date of the above-captioned registration statement on Form S-1 (the “Registration
Statement”) be accelerated so that the Registration Statement will become effective at 4:00 p.m. Eastern Time on October 12,
2023 or as soon as practicable thereafter.

The
Registrant hereby acknowledges that:

(i)
should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not
foreclose the Commission from taking any action with respect to the Registration Statement;

(ii)
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective,
does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement;
and

(iii)
the Registrant may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration Statement
as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please
contact Megan Penick, of Michelman & Robinson, LLP, at mpenick@mrllp.com or by telephone at 646-320-4104, with any questions and
please notify us when this request for acceleration has been granted.

    Sincerely,

    /s/
    Timothy Spell

    Timothy
    Spell

    Chief
    Executive Officer

    Reagan
    Bosco International Company, Inc.