SecProbe.io

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 June 24, 2025

Steven Reinharz
Chief Executive Officer
Artificial Intelligence Technology Solutions Inc.
10800 Galaxie Avenue
Ferndale, MI 48220

 Re: Artificial Intelligence Technology Solutions Inc.
 Registration Statement on Form S-1
 Filed June 18, 2025
 File No. 333-288173
Dear Steven Reinharz:

 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 Uwem Bassey at 202-551-3433 or Mitchell Austin at
202-551-3574
with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Technology
cc: Frederick M. Lehrer
</TEXT>
</DOCUMENT>

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 Artificial
Intelligence Technology Solutions, Inc.

 10800
Galaxie Avenue

 Ferndale,
Michigan 48220

 (877)
787-6268

 June
24, 2025

 FILED
AS CORRESPONDENCE ON EDGAR

 Securities
and Exchange Commission

 Division
of Corporation Finance

 Washington,
D.C.

 Attn:
SEC Attorney Mitchell Austin

 Re:
 Request for Effectiveness Notice – Artificial Intelligence
Technology Solutions, Inc.

 (the
"Company") S-1 filed on June 18, 2025 (File Number 333-288173)

 Dear
Sir or Madam:

 The
Company respectfully requests that the above-referenced S-1 be declared effective by the Securities and Exchange Commission by 4:00 p.m.,
Wednesday, June 25, 2025 or as soon as practical thereafter.

 Please
contact our securities counsel, Frederick M. Lehrer, at (561) 706-7646 or flehrer@securitiesattorney1.com, should you have any questions
regarding this request for effectiveness.

 Thank
you.

 Sincerely
yours,

 /s/Steven
Reinharz

 By:
Steven Reinharz

 Chief
Executive Officer

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Artificial
Intelligence Technology Solutions, Inc.

10800
Galaxie Avenue

Ferndale,
MI 48220

(877)
787-6268

June
21, 2024

FILED
AS CORRESPONDENCE ON EDGAR

Securities
and Exchange Commission

Division
of Corporation Finance

Washington,
D.C. 20549

Attn:
Aliya Ishmukhamedova

Re: Request for Effectiveness –
Artificial Intelligence Technology Solutions, Inc. (the “Company”) S-3 Registration Statement, Amendment Number 1, filed
on May 28, 2024 (File Number Registration No. 333-279766)

Dear
Sir or Madam:

The
Company respectfully requests that the above-referenced S-3 be declared effective by the Securities and Exchange Commission by 4:00 p.m.,
Tuesday, June 25, 2024.

Please
contact our Securities Counsel, Frederick M. Lehrer, at (561) 706-7646 or flehrer@securitiesattorney1.com, should you have any questions
regarding this request for effectiveness.

Thank
you.

Sincerely
yours,

/s/Steven
Reinharz

By:
Steven Reinharz

Chief
Executive Officer

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Artificial
Intelligence Technology Solutions, Inc.

10800
Galaxie Avenue

Ferndale,
Michigan 48220

(877)
787-6258

Filed
as SEC Correspondence

Securities
and Exchange Commission

Division
of Corporation Finance

Office
of Technology

Washington,
D. C. 20549

Attn:
Aliya Ishmukhamedova

June
11, 2024

    Re:
    Artificial
    Intelligence Technology Solutions, Inc.

    Registration
    Statement on Form S-3

    Originally
    Filed on May 28, 2024

    File
    No. 333-279766

    SEC
    Comment Letter dated June 10, 2024

    Amendment
    Number 1 (filed on June 11, 2024)

Dear
Sir or Madam:

Please
find below our responses to the Commission’s June 11, 2024 Comment Letter regarding the above-referenced S-1. Artificial Intelligence
Technology Solutions, Inc. is referred to herein as the “Company”, “we”, or “us”.

Cover
Page

Response
to Comment 1

We
have deleted the reference to warrants and units on the Cover Page. .

Plan
of Distribution, page 18

Response
to Comment 2

We
have disclosed at page 18 that we will selling the securities at fixed prices.

Item
16. Exhibits, page II-2

Response
to Comment 3

The
Exhibit 5.1 Legal Opinion has been amended, including the deleting the reference to “resale” of the
Common Stock Shares.

General

Response
to Comment 4

We
have disclosed the following on the Front Cover:

 The aggregate market value of the
voting and non-voting common equity held by non-affiliates of the registrant as of May 20, 2024 based upon the closing price reported
on such date was approximately $88,742,689.

We
hereby acknowledge the following: (a) should the Commission or the staff, acting pursuant to delegated authority, declare the filing
effective, it does not foreclose the Commission from taking any action with respect to the filing; (b) the action of the Commission of
the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility
for the adequacy and disclosure in the filing; and (c) the Company may not assert staff comments and the declaration of effectiveness
as a defense in any proceeding initiated by the Commission or any person under the federal securities laws.

Please
contact our securities counsel, Frederick M. Lehrer, at (561) 706-7646 or flehrer@securitiesattorney1.com should you have any
questions regarding Amendment Number 1 of the Form S-3. .

Sincerely
yours,

    By:
    /s/
    Steven Reinharz

    Steven
    Reinharz, Chief Executive Officer

United States securities and exchange commission logo
June 10, 2024
Steven Reinharz
Chief Executive Officer
Artificial Intelligence Technology Solutions Inc.
10800 Galaxie Avenue
Ferndale, Michigan 48220
Re:Artificial Intelligence Technology Solutions Inc.
Registration Statement on Form S-3
Filed May 28, 2024
File No. 333-279766
Dear Steven Reinharz:
            We have conducted a limited review of your 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.
Form S-3 filed May 28, 2024
Cover page
1.We note that the registration statement is for the offer of 2 billion shares of common stock
but the fee table on the cover page references warrants and units in addition to common
stock. Please advise.
Plan of Distribution, page 18
2.Your Plan of Distribution section indicates that you will sell shares at market prices
prevailing at the time of sale. Please note that an at-the-market resale offering under Rule
415 is not available for registrants quoted on the OTC Pink marketplace. To sell securities
at market prices, we require an existing trading market for those securities, and we do not
consider the OTC Pink Marketplace to be such a market for the purposes of satisfying
Item 501(b)(3) of Regulation S- K.  Please confirm that the company will sell securities at
fixed prices for the duration of the offering.

 FirstName LastNameSteven Reinharz
 Comapany NameArtificial Intelligence Technology Solutions Inc.
 June 10, 2024 Page 2
 FirstName LastName
Steven Reinharz
Artificial Intelligence Technology Solutions Inc.
June 10, 2024
Page 2
Item 16. Exhibits, page II-2
3.Your legality opinion relates to the resale of $20,000,000 of the company's common stock
shares but this offering is for the primary offering of common stock. Please revise. Refer
to Staff Legal Bulletin No. 19.
General
4.It appears that the aggregate market value of the shares of your common stock held by
non-affiliates during the 60 days prior to May 28, 2024, did not appear to exceed the $75
million threshold that General Instruction I.B.1 of Form S-3 specifies. Please provide us
with your analysis demonstrating your ability to use Form S-3 pursuant to General
Instruction I.B.1. Alternatively, if you are relying on General Instruction I.B.6 for S- 3
eligibility, please include the information required pursuant to Instruction 7 to General
Instruction I.B.6.
            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.
            Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
            Please contact Aliya Ishmukhamedova at 202-551-7519 or Jan Woo at 202-551-3453
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Frederick M. Lehrer, P.A.

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Artificial
Intelligence Technology Solutions, Inc.

10800
Galaxie Avenue

Ferndale,
MI 48220

(877)
787-6268

May
10, 2024

FILED
AS CORRESPONDENCE ON EDGAR

Securities
and Exchange Commission

Division
of Corporation Finance

Washington,
D.C.

Attn:
SEC Attorney Kyle Wiley

Re:
Request for Qualification – Artificial Intelligence Technology Solutions, Inc. (the “Company”) S-1 Registration Statement,
Amendment Number 1, filed on May 9, 2024 (File Number Registration No. 333-278493)

Dear
Sir or Madam:

The
Company respectfully requests that the above-referenced S-1 be declared effective by the Securities and Exchange Commission by 4:00 p.m.,
Wednesday, May 14, 2024.

Please
contact our securities counsel, Frederick M. Lehrer, at (561) 706-7646 or flehrer@securitiesattorney1.com, should you have any questions
regarding this request for qualification.

Thank
you.

Sincerely
yours,

/s/
Steven Reinharz

By:
Steven Reinharz

Chief
Executive Officer

United States securities and exchange commission logo
April 16, 2024
Steven Reinharz
Chief Executive Officer
Artificial Intelligence Technology Solutions Inc.
10800 Galaxie Avenue
Ferndale, Michigan 48220
Re:Artificial Intelligence Technology Solutions Inc.
Registration Statement on Form S-1
File April 3, 2024
File No. 333-278493
Dear Steven Reinharz:
            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 Kyle Wiley at 202-344-5791 or Jan Woo at 202-551-3453 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Frederick M. Lehrer

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Artificial
Intelligence Technology Solutions, Inc.

10800
Galaxie Avenue

Ferndale,
Michigan 48220

(877)
787-6268

February
5, 2024

FILED
AS CORRESPONDENCE ON EDGAR

Securities
and Exchange Commission

Division
of Corporation Finance

Washington,
D.C.

Attn:
SEC Attorney Mitchell Austin

    Re:
     Request
    for Effectiveness Notice – Artificial Intelligence Technology Solutions, Inc.

     (the
    “Company”) S-1 filed on January 30, 2024 (File Number 333-276769)

Dear
Sir or Madam:

The
Company respectfully requests that the above-referenced S-1 be declared effective by the Securities and Exchange Commission by 4:00 p.m.,
Tuesday, February 6, 2024.

Please
contact our securities counsel, Frederick M. Lehrer, at (561) 706-7646 or flehrer@securitiesattorney1.com, should you have any questions
regarding this request for effectiveness.

Thank
you.

Sincerely
yours,

    /s/ Steven
    Reinharz

    By:
     Steven Reinharz

    Chief
    Executive Officer

United States securities and exchange commission logo
February 2, 2024
Steven Reinharz
Chief Executive Officer
Artificial Intelligence Technology Solutions Inc.
10800 Galaxie Avenue
Ferndale, Michigan 48220
Re:Artificial Intelligence Technology Solutions Inc.
Registration Statement on Form S-1
Filed January 30, 2024
File No. 333-276769
Dear Steven Reinharz:
            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 Mitchell Austin at 202-551-3574 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Fredrick M. Lehrer

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Artificial
Intelligence Technology Solutions, Inc.

10800
Galaxie Avenue

Ferndale,
MI 48226

(877)
787-6265

October
6, 2023

FILED
AS CORRESPONDENCE ON EDGAR

Securities
and Exchange Commission

Division
of Corporation Finance

Office of Technology

Washington,
D.C.

Attn:
gibbs-tablerc@sec.gov

    Re:
    Request
    for Effectiveness Notice – Artificial Intelligence Technology Solutions, Inc. (the “Company”) S-1 filed on September
    29, 2023 (File Number 333-274795)

Dear
Sir or Madam:

The
Company respectfully requests that the above-referenced S-1 be declared effective by the Securities and Exchange Commission by 4:00 p.m.,
Tuesday, October 10, 2023.

Please
contact our securities counsel, Frederick M. Lehrer, at (561) 706-7646 or flehrer@securitiesattorney1.com, should you have any questions
regarding this request for effectiveness.

Thank
you.

Sincerely
yours,

/s/
Steven Reinharz

By:
Steven Reinharz

Chief
Executive Officer

United States securities and exchange commission logo
October 6, 2023
Steven Reinharz
Chief Executive Officer
Artificial Intelligence Technology Solutions Inc.
10800 Galaxie Avenue
Ferndale, Michigan 48220
Re:Artificial Intelligence Technology Solutions Inc.
Registration Statement on Form S-1
Filed September 29, 2023
File No. 333-274795
Dear Steven Reinharz:
            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 Charli Gibbs-Tabler at 202-551-6388 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Frederick Lehrer

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Artificial Intelligence Technology Solutions, Inc.

10800 Galaxie Avenue

Ferndale, MI 48220

(877) 787-6268

April 10, 2023

FILED AS CORRESPONDENCE ON EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C.

Attn: SEC Attorney Marion Graham; grahammar@sec.gov

Re:        Request for Qualification
– (the “Company”) S-1 Registration Statement filed on March 31, 2023 (File Number 333-271031)

Dear Sir or Madam:

The Company respectfully requests that the above-referenced S-1 be declared
effective by the Securities and Exchange Commission by 4:00 p.m., Wednesday, April 12, 2023.

Please contact our securities counsel, Frederick M. Lehrer, at (561) 706-7646
or flehrer@securitiesattorney1.com, should you have any questions regarding this request for qualification.

Thank you.

Sincerely yours,

/s/ Steven Reinharz

By: Steven Reinharz

Chief Executive Officer

United States securities and exchange commission logo
April 10, 2023
Steven Reinharz
Chief Executive Officer
Artificial Intelligence Technology Solutions Inc.
10800 Galaxie Avenue
Ferndale , Michigan 48220
Re:Artificial Intelligence Technology Solutions Inc.
Registration Statement on Form S-1
Filed March 31, 2023
File No. 333-271031
Dear Steven Reinharz:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rule 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 Marion Graham, Staff Attorney, at 202-551-6521 or Larry Spirgel, Office
Chief, at 202-551-3815 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology

United States securities and exchange commission logo
September 10, 2021
Steven Reinharz
Chief Executive Officer
Artificial Intelligence Technology Solutions Inc.
10800 Galaxie Avenue
Ferndale, Michigan 48220
Re:Artificial Intelligence Technology Solutions Inc.
Registration Statement on Form S-3
Filed September 2, 2021
File No. 333-259260
Dear Mr. Reinharz:
            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 Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:       Debra Van Alstyne

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ARTIFICIAL
INTELLIGENCE TECHNOLOGY SOLUTIONS INC.

10800
Galaxie Avenue

Ferndale,
Michigan 48220

September
9, 2021

Securities
and Exchange Commission

Division
of Corporation Finance

100
F Street N.E.

Washington,
DC 20549

    Re:
    Artificial
    Intelligence Technology Solutions Inc.

    Registration
    Statement on Form S-3

    Filed
    September 2, 2021

    File
    No. 333-259260

Ladies
and Gentlemen:

Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, Artificial Intelligence Technology Solutions Inc. (the “Company”)
hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration
Statement will become effective as of 10:00 am Eastern Time, September 10, 2021, or as soon as practicable thereafter.

    Very
    truly yours,

    Artificial
    Intelligence Technology Solutions, Inc.

    By:
    /s/
    Steven Reinharz

    Steven
    Reinharz

    Chief
    Executive Officer

October 29, 2019
Garett Parsons
Chief Executive Officer
Artificial Intelligence Technology Solutions Inc.
1 East Liberty, 6th Floor
Reno, NV 89501
Re:Artificial Intelligence Technology Solutions Inc.
Form 8-K Filed October 16, 2019
File No. 000-55079
Dear Mr. Parsons:
            We have completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing

October 22, 2019
Garett Parsons
Chief Executive Officer
Artificial Intelligence Technology Solutions Inc.
1 East Liberty, 6th Floor
Reno, NV 89501
Re:Artificial Intelligence Technology Solutions Inc.
Form 8-K Filed October 16, 2019
File No. 000-55079
Dear Mr. Parsons:
            We have reviewed your filing 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 these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond.  If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
            After reviewing your response to these comments, we may have additional comments.
Form 8-K Filed October 16, 2019
ITEM 4.02 NON-RELIANCE ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS OR
A RELATED AUDIT REPORT OR COMPLETED INTERIM REVIEW, page 2
1.You concluded that the financial statements for the period ended February 28, 2019
should not be relied upon due to a material error discovered by your independent auditor
in your accounting for certain warrants. Please amend the Item 4.02 disclosures in their
entirety to address the following:
•disclose the date on which you were advised or notified by your auditor regarding the
error;
•provide a statement of whether the board of directors or authorized officer or officers
discussed with the auditor the matters disclosed in the filing;
•explain why you believe “no significant changes are anticipated” in the restated
report when the identified error is considered material to your financial statements,
and
•obtain and file a letter from your auditor, as an exhibit to the amended Form 8-K,
stating whether it agrees with the statements made by you in response to Item 4.02

 FirstName LastNameGarett Parsons
 Comapany NameArtificial Intelligence Technology Solutions Inc.
 October 22, 2019 Page 2
 FirstName LastName
Garett Parsons
Artificial Intelligence Technology Solutions Inc.
October 22, 2019
Page 2
and, if not, stating the respects in which it does not agree.
Refer to the disclosure requirements of Item 4.02 of Form 8-K.
General
2.Tell us when you plan to file the restated financial statements. Also, tell us when you plan
to file your other delinquent filings (i.e. May 31, 2019 and August 31, 2019 Forms 10-Q).
            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.
            You may contact SiSi Cheng at 202-551-5004 or John Cash at 202-551-3768 if you have
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

        June 20, 2014

Via E-mail
Robert Wilson
Chief Executive  Officer
On the Move Systems Corp .
3001 North Rocky Point Drive East, Suite 200
Tampa, Florida 33607

Re: On the Move Systems Corp .
 Item 4.02  Form 8-K
Filed  June 1 6, 2014
 File No.  333-168530

Dear  Mr. Wilson :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may  not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the fili ng to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Heather Clark

Heather Clark
Staff Accountant

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3001 North Rocky Point East, Suite 200

Tampa, Florida 33607

June 19, 2014

Via EDGAR

Heather Clark

Staff Accounant

Division of Corporation Finance

Securities and Exchange Commission

Washington, D.C. 20549

 Re:

 On the Move Systems Corp.

Item 4.02 Form 8-K

Filed June 16, 2014

File No. 333-168530

Dear Ms. Clark:

This letter is submitted on behalf of On the Move Systems Corp. in response to the comments of the Staff of the Division of Corporation Finance of the Securities and Exchange Commission (“Staff”) in your letter of June 18, 2014 regarding the above-captioned filing.

Our numbered responses correlate to the numbers in your June 18, 2014 letter and we have set forth in italics the full text of the comments included in your letter for convenience purposes.

We respond to the Staff’s comments as follows:

1.

 Please amend your filing to state whether the audit committee, or the board of directors in the absence of an audit committee, or authorized officer or officers, discussed with the independent accountant the matters disclosed in the filing regarding the error and restatement.

We intend to amend Item 4.02 to include the following statement:

Our chief executive officer discussed the matters disclosed in the Form 8-K with both the Company’s prior and current independent registered public accounting firms.

2.

 Please tell us whether you intend to file restated financial statements. Tell us how, and when, you will do so. In this regard, it would be appropriate to amend your fiscal 2013 10-K with the restated fiscal 2013 and fiscal 2012 financial statements.

We intend to file restated financial statements as of and for the years ended February 28, 2013 and 2012 in an amendment to our Form 10-K for the year ended February 28, 2013. We expect to file the amendment to the Form 10-K on or before June 20, 2014.

3.

 We note from the second paragraph that you continue to believe your internal controls over financial reporting and disclosure controls and procedures are effective despite this error in your financial statements. Given the significance of the error, we believe you should revise the conclusion in your fiscal 2013 10-K to state that your internal controls over financial reporting and disclosure controls and procedures were not effective. If you have since remediated the weaknesses in controls, you may disclose the remediations in your fiscal 2014 10-K.

The second paragraph of Item 4.02 of the Form 8-K incorrectly indicates that management had concluded that its internal controls over financial reporting were effective as of February 28, 2013. In fact, the Form 10-K for the year ended February 28, 2013 as originally filed listed material weaknesses in internal control over financial reporting. As a result, we intend to revise the second paragraph of as follows:

Effects of Restatement

As originally filed the Form 10-K for the year ended February 28, 2013 indicated that there were material weaknesses in our internal control over financial reporting and concluded that the Company did not maintain effective internal control over financial reporting as of February 28, 2013. Management has considered the effect of the restatement on our prior conclusions as to the effectiveness of our disclosure controls and procedures and internal control over financial reporting. Management has concluded that there is no change in the conclusion that our disclosure controls and procedures and internal control over financial reporting for such periods were not effective as of February 28, 2013.

With respect to your comments, we acknowledge the following:

1.

 On the Move Systems Corp. is responsible for the adequacy and accuracy of the disclosure in its filings;

2.

 Staff comments, or changes to disclosure in response to staff comments, do not foreclose the Commission from taking any action with respect to the filing; and

3.

 On the Move Systems Corp. may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We intend to file the amended Form 8-K on or before June 20, 2014.

Sincerely,

/s/ Robert Wilson

Robert Wilson

President and Chief Executive Officer

- 2 -

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

        June 1 8, 2014

Via E-mail
Robert Wilson
Chief Executive  Officer
On the Move Systems Corp .
3001 North Rocky Point Drive East, Suite 200
Tampa, Florida 33607

Re: On the Move Systems Corp .
 Item 4.02  Form 8-K
Filed  June 1 6, 2014
 File No.  333-168530

Dear  Mr. Wilson :

We have reviewed your filing and have the following comment s.  In some of our comment s,
we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter within ten business days by amending your filing .  If you do not
believe our comment s 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 filing we may have additional comments.

1. Please amend your filing to state whether the audit committee, or the board of directors in
the absence of an audit committee, or authorized officer or officers, discussed with the
independent accountant the matters disclosed in the f iling regarding the error and
restatement.

2. Please tell us whether you intend to file restated financial statements.  Tell us how, and
when, you will do so.  In this regard, it would be appropriate to amend your fiscal 2013
10-K with the restated fiscal 20 13 and fiscal 2012 financial statements.

3. We note from the second paragraph that you continue to believe your internal controls
over financial reporting and disclosure controls and procedures are effective despite this
error in your financial statements.   Given the significance of the error, we believe you
should revise the conclusion in your fiscal 2013 10 -K to state that your internal controls
over financial reporting and disclosure controls and procedures were not effective.  If you
have since remediat ed the weaknesses in controls, you may disclose the remediations in
your fiscal 2014 10 -K.

Robert Wilson
On the Move Systems Corp .
June 18, 2014
Page 2

 We urge all persons who are responsible for the accuracy and adequacy of the disclosure in
the filing to be certain that the filing includes the information the Securities Exchange Act of 1934
and all applicable Exchange Act rules require .  Since the company and its management are in
possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and
adequacy of the disclosures th ey have made.

 In connection with responding to our comments, please provide, in writing, a statement
from the company acknowledging that:

 the company is responsible for the adequacy and accuracy of the disclosure in the filing;

 staff comments or changes to disclosure in response to staff comments do not foreclose the
Commission from taking any action with respect to the filing; and

 the company may not assert staff comments as a defense in any proceeding initiated by the
Commission or any person u nder the federal securities laws of the United States.

 If you have any questions, please call me at (202) 551 -3624 .

Sincerely,

 /s/ Heather Clark

Heather Clark
Staff Accountant

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ON THE MOVE SYSTEMS CORP.

7674 37th Street Circle East

Sarasota, FL 34243

December 8, 2010

VIA EDGAR

United States Securities and Exchange Commission

100 F Street North East

Mail Stop 20549-0407

Washington, DC 20549

Dear Sirs:

Re:       On The Move Systems Corp. (the "Company")

In connection with the Company's Form S-1 Registration Statement, the Company hereby requests acceleration of the effective date of the Registration Statement to 4:30 p.m. (EST) Friday, December 10, 2010 or as soon thereafter as possible, in accordance with Rule 461(a) of Regulation C.

We acknowledge that

 ·

 should the Commission or the staff acting by delegated authority declare the registration statement effective, it does not foreclose the Commission from taking any action on the filing;

 ·

 the action of the Commission or the staff acting by delegated authority in declaring the registration statement effective does not relieve the Company from its full responsibility for the adequacy and accuracy of the registration statement's disclosures; and

 ·

 the Company may not assert the Commission's comments or the declaration of the registration statement's effectiveness as a defense in any proceeding initiated by the Commission or any person under the United States' federal securities laws.

We trust you will find the foregoing to be in order.  Please do not hesitate to contact the undersigned should you have any questions in this regard.

Yours truly,

ON THE MOVE SYSTEMS CORP.

/s/ John B. Crawford

Per:  John B. Crawford

President

November 10, 2010
  John B. Crawford Chief Executive Officer On the Move Systems Corp. 7674 37
th Street Circle East
Sarasota, FL 34243
Re: On the Move Systems Corp.
Amendment No. 2 to Registrati on Statement on Form S-1
Filed October 28, 2010
  File No. 333-168530

Dear Mr. Crawford:

We have received your response to our pr ior comment letter to you dated October 18,
2010 and have the following additional comments.    Business Summary, page 8

1. Refer to the first paragraph of this secti on.  Please revise to pr ovide your assets and
net losses for your most recent interim stub period ended August 31, 2010.
 Risk Factors, page 9

If We Cannot Secure Additional Capital, page 15

2. Please revise to disclose the amount of cash you had on hand as of August 31, 2010.

Dilution of the Price You Pay for Your Shares, page 22

3. It appears that the net ta ngible book value per share amounts before and after the
offering are based on amounts derived from your financial statements for the period
ended May 31, 2010.  In this regard, please revise to update such amounts using the
most recent financial statements filed in your registration statement (i.e. financial
statements for the period ended August 31, 2010).  Please revise all affected amounts
accordingly.

John B. Crawford On the Move Systems Corp.
November 10, 2010 Page 2

Management’s Discussion And Analysis of Financial Conditions and Results of Operations, page
33

4. We note that you have not provided a response to our prior comment 20.  Please revise your filing to disclose, in detail, the st eps you plan to take to identify sources of
the $425,000 required to implement your busines s plan.  If you are unable to do so,
please add a risk factor to discuss this.
 Balance Sheet, F-12

5. We note that you have included an audited balance sheet as of February 28, 2010 in
your most recent interim financial statements ; however, this is inconsistent with your
date of inception of March 25, 2010 and previously issued audited financial statements for the period March 25, 2010 through May 31, 2010.  Please advise us of
the reason for the discrepancy or revise date s contained in the financial statements in
your next amendment, accordingly.
 Dealer Prospectus Delivery Obligation, page II-2

6. We note your response to our prior comment 21 and reissue.  You do not appear to
have moved your dealer prospectus deliv ery obligation to the back page, which
should appear before the Part II information.  Please revise or advise.
 Undertakings, page II-2

7. Please advise as to why you have included undertaking number four.  Also advise as
to why you have included the undertaking set fo rth in the last paragraph on page II-3,
as you do not appear to be relying on Rule 430C of the Securities Act.

We urge all persons who are responsible for th e accuracy and adequacy of the disclosure
in the filing to be certain that the filing incl udes the information the Securities Act of 1933 and
all applicable Securities Act rules require.  Since the company and its management are in
possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.
Notwithstanding our comments, in the event you request acceleration of  the effective date
of the pending registration statement please pr ovide a written statement from the company
acknowledging that:
• should the Commission or the staff, acting purs uant to delegated authority, declare the
filing effective, it does not foreclose the Co mmission from taking any action with respect
to the filing;

John B. Crawford On the Move Systems Corp. November 10, 2010 Page 3

• the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the company from its full responsibility for
the adequacy and accuracy of the disclosure in the filing; and

• the company may not assert staff comments a nd the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please refer to Rules 460 and 461 regarding re quests for acceleration.  We will consider a
written request for acceleration of  the effective date of the regi stration statement as confirmation
of the fact that those reques ting acceleration are aware of thei r respective responsibilities under
the Securities Act of 1933 and the Securities Excha nge Act of 1934 as they relate to the proposed
public offering of the securities specified in the above registration stat ement.  Please allow
adequate time for us to review any amendment prior to the requested effective date of the registration statement.
 You may contact Jean Yu at  (202) 551-3305 or Joe Foti at (202) 551-3816 if you have
questions regarding comments on th e financial statements and rela ted matters.  Please contact
Chanda DeLong at (202) 551-3490 or me at (202) 551-3324 with any other questions.
Sincerely,

John Stickel Attorney-Advisor
cc:  Mr. William L. MacDonald via facsimile (604) 681-4760

October 18, 2010
  John B. Crawford Chief Executive Officer
On the Move Systems Corp.
7674 37
th Street Circle East
Sarasota, FL 34243
Re: On the Move Systems Corp.
Amendment No. 1 to Registrati on Statement on Form S-1
Filed October 4, 2010
  File No. 333-168530

Dear Mr. Crawford:

We have received your response to our prior comment letter to you dated August 31,
2010 and have the following a dditional comments.
 Prospectus Cover Page

1. Please revise to limit your outside cover to  one page.  Refer to  501(b) of Regulation
S-K.
 Calculation of Registration Fee, page 3

2. Please revise the fee table to specify the subsection of Rule 457 on which you are relying.

Business Summary, page 8

3. Refer to the first paragraph of this section.  Please revise to clarify that as of May 31,
2010 you had nominal cash assets, as opposed to as of May 31, 2009.

4. Please add a sentence to your first paragraph to disclose, if true, that you have taken
no steps to secure the $425,000 additional fi nancing that you will need to implement
your business plan.

5. Refer to the third and fourth full paragraphs.  Please revise here and in your “Business
Description” section to indicate, if true, that you have not commenced providing any
services, have not created relationships w ith any potential customers, and have not

John B. Crawford On the Move Systems Corp.
October 18, 2010 Page 2

obtained any inventory.  State that there is  no guarantee you will ever be able to do
so.

6. Refer to the last paragraph of this secti on.  Please revise here and in your “Business
Description” section to state, if true, that you have taken no steps to market your
services, to exhibit at regional shows, or to establish a webs ite.  State that there is no
guarantee that you will ever be able to do so.
 Summary of Our Financial Information, page 9

7. Please revise to indicate that your date of inception was March 25, 2010, as opposed to March 25, 2009.
 Risk Factors, page 9

 General

8. Please add a risk factor to discuss that  Mr. Crawford has another business that
provides the same types of services and will compete with you.

Use of Proceeds, page 19

9. Please advise as to why the amount of your public company reporting costs will
change based on the amount of shares sold.  Please also advise as to why the numbers
here differ from those on page 32 of your filing.
 Business Strategy, page 26

10. Please revise your first paragraph to di sclose that you have taken no steps to
implement your strategy and there is no gua rantee you will ever be able to do so.

11. Provide the basis for your belief that you w ill be able to servi ce an area within a 100
mile radius of your base of operations.

Installed Products, page 27

12. Please revise the first paragraph of this section to indicate that you have taken no
steps to obtain an inventory and that ther e is no guarantee you will ever provide the
services or have the products  that you intend to offer.

Business Plan Implementation Schedule, page 27

13. Please revise to indicate that you have taken no steps to secure the $425,000 in additional financing that you will need to implement your business plan.

John B. Crawford On the Move Systems Corp.
October 18, 2010 Page 3

14. We note your response to our prior co mment 24.  Although you state you are unable
to establish a schedule for the completion of specific tasks, please revise to include a
timeline of when you intend to commence th e implementation of each step in your
business plan.  Please also advise as to  how you intend to implement your business
plan in a way that is “concurrent or near  concurrent and prog ressive.”  If you are
unable to include a timeline for the implementation of your  business plan, please add
a risk factor to discuss this.

15. Please revise to discuss how you have determ ined that all the as pects of your business
plan are scalable in terms of si ze, quality and effectiveness.

16. We note your response to our prior comment 22 and reissue.  Please revise here and
in your “Plan of Operation” section to pr ovide a detailed narrative as to how your
business plans will change if you raise 25%, 50%, 75% or 100% of the offering proceeds.
 Competition, page 27

17. Please delete references to the larger comp anies with whom you intend to compete, as
based on your lack of revenues and limited assets, there is no indication you will be able to compete with these companies.
 Management’s Discussion And Analysis of Financial Conditions and Results of Operations, page
31

18. Refer to the anticipated expenses chart.  Please advise as to what you mean by
“Insurance – G & A.”  Similarly revise  your “Use of Proceeds” section.

19. We note your response to our prior comment  37 and reissue.  Refer to the second
paragraph on page 33 and your statement that you intend to pursue capital through sources such as your officer and director.  Please disclose whether your officer and
director has indicated, either  verbally or in writing, th at he intends to provide
additional financing to the business.

20. Please revise to disclose, in detail, the st eps you intend to take to  identify sources of
the $425,000 in financing required to implement your business plan.

Dealer Prospectus Delivery Obligation, page II-2

21. Please move this to the back page of the prospectus, which should appear before the
Part II information.

John B. Crawford On the Move Systems Corp.
October 18, 2010 Page 4

Opinion of Counsel, Exhibit 5.1

22. We note your response to our prior comment 42.  Please confirm that you will update the opinion to the date of effectiveness.

We urge all persons who are responsible for th e accuracy and adequacy of the disclosure
in the filing to be certain that the filing incl udes the information the Securities Act of 1933 and
all applicable Securities Act rules require.  Since the company and its management are in
possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.
Notwithstanding our comments, in the event you request acceleration of  the effective date
of the pending registration statement please pr ovide a written statement from the company
acknowledging that:
• should the Commission or the staff, acting purs uant to delegated authority, declare the
filing effective, it does not foreclose the Co mmission from taking any action with respect
to the filing;

• the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the company from its full responsibility for
the adequacy and accuracy of the disclosure in the filing; and

• the company may not assert staff comments a nd the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please refer to Rules 460 and 461 regarding re quests for acceleration.  We will consider a
written request for acceleration of  the effective date of the regi stration statement as confirmation
of the fact that those reques ting acceleration are aware of thei r respective responsibilities under
the Securities Act of 1933 and the Securities Excha nge Act of 1934 as they relate to the proposed
public offering of the securities specified in the above registration stat ement.  Please allow
adequate time for us to review any amendment prior to the requested effective date of the registration statement.

John B. Crawford On the Move Systems Corp. October 18, 2010 Page 5

You may contact Jean Yu at  (202) 551-3305 or Joe Foti at (202) 551-3816 if you have
questions regarding comments on th e financial statements and rela ted matters.  Please contact
Chanda DeLong at (202) 551-3490 or me at (202) 551-3324 with any other questions.
Sincerely,

John Stickel Attorney-Advisor
cc:  Mr. William L. MacDonald via facsimile (604) 681-4760

August 31, 2010

John B. Crawford Chief Executive Officer On the Move Systems Corp. 7674 37
th Street Circle East
Sarasota, FL 34243
Re: On the Move Systems Corp.
Registration Statement on Form S-1 Filed August 4, 2010
  File No. 333-168530

Dear Mr. Crawford:

We have reviewed your registration statem ent and have the following comments.  In
some of our comments, we may ask you to provi de us with information so we may better
understand your disclosure.
 Please respond to this letter by amending your registration 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 re gistration statement and the information you
provide in response to these comments, we may have additional comments.
 General

1. Please revise throughout so that the re gistration statement gives an accurate
representation of your business at the time of  effectiveness.  Throughout the filing, you
discuss the company’s intentions or aspira tions, but such disclosure does not provide
investors with the company’s actual status .  For example, your discussions about your
intent to establish relationshi ps with dealerships, government  agencies, or consumers and
your plans to develop a website, attend trade shows, market your pr oducts, and establish
facilities in multiple states should be preceded with a discussion of the status of the
company in accomplishing these goals.

Calculation of Registration Fee, page 2

2. The registration fee cannot be calculated in accordance with Rule 457(c) as there is no
market for the common shares.  Please revise the registration statement to recalculate the
registration fee in accordance with the appropriate rule.

John B. Crawford On the Move Systems Corp.
August 31, 2010 Page 2

3. Please advise as to why you have included footnote (3), as you appear to be offering a fixed number of securities for a fixed price.  Alternatively, advise.
 Prospectus Cover Page

4. Please revise to clarify that all funds i nvested in the company will be immediately
available for use by the company, and that you have made no arrangements to place the
proceeds of the offering in an escrow account.  Similarly revise your “Our Offering” section on page 5.

5. Please also revise to clarify th at there is no guarantee that all shares will be sold or that
the total amount of offering proceeds will be raised.  Similarly revise your “Our Offering” section on page 5.

6. We note your statement that the offering w ill end no later than six months from the
offering date, which appears to conflict with  your disclosure that the offering may only
be extended for an additional 90 days after the initial 90 day offe ring period.  Please
reconcile here and elsewhere th roughout your filing or advise.

Dealer Prospectus Delivery Obligations, page 4

7. Please move the dealer prospectus delivery oblig ations to the outside back cover.  Refer
to Item 502(b) of Regulation S-K.

Market for the common shares, page 6

8. Please state here, as you do elsewhere in your filing, that you plan to apply for your stock
to be quoted on the OTCBB.  As you do not have plans to apply to be listed on an
exchange, please delete your reference to a “public listing” or bei ng “granted listing.”
Also revise throughout your filing.

Business Summary, page 6

9. Please disclose in one of the first paragra phs of this section the following:  (1) your
auditors have issued a going concern opinion; (2) your revenues and net losses since
inception and your current assets; (3) that you will need to raise $425,000, in addition to
the proceeds of this offering, in order to im plement your business plan; (4) that you have
taken no concrete steps to implement your bus iness plan, and (5) that you are a “shell
company” as defined by Rule 405 of the Securities Act.

10. Please briefly discuss the “mobile electronic  services” that you plan to provide.

John B. Crawford On the Move Systems Corp.
August 31, 2010 Page 3

11. Please delete reference here and throughout  your filing to your warehouse and your
suppliers, as it does not app ear that you have either a warehouse or suppliers.
Alternatively, advise.
 Risk Factors, page 3

 General

12. Please add a risk factor to discuss any impact the current state of the economy, including the difficulty in obtaining de bt financing, may have on your  ability start your business
and raise the additional $425,000 you need to implement your business plan.

13. We note in several risk factors that you di scuss needing additional capital, incurring
operating expenses, and complying with SEC re porting requirements over the next twelve
months.  In each of these risk factors pleas e quantify the amount of additional funds that
you will need, the operating expenses that you anticipate incurring, and the amount that
you estimate it will cost you to comply with the reporting requirements.

14. Please add a risk factor that the executive officer is currently not receiving any compensation and disclose what compensation he ultimately expects to receive.
Specifically disclose that as the sole director and officer of the company, Mr. Crawford
has the power to set his own compensation.

15. Please add a risk factor to di scuss the substantial dilution th at investors that may undergo
as a result of your plans to obtain $425,000 in additional financing.

Because our Current Sole Chief Executive Officer, page 8

16. Please delete the term “extensive” here a nd throughout your filing when you refer to Mr.
Crawford’s business experience or advise.

Key Management Personnel May Leave the Company, page 9

17. Please describe the commercially reasonable ef forts made to minimize the risks attendant
with the departure of key personnel or revise to remove this statement.

Since Our Sole Officer and Director, page 11

18. Please revise to disclose Mr. Crawford’s ownership if you sell 25% , 50% and 75% of the
offered shares.

John B. Crawford On the Move Systems Corp.
August 31, 2010 Page 4

If We Cannot Secure Additional Capital, page 13

19. We note that here you state you will need total funding of approximately $425,000 to fully execute your plan, which conflicts with  disclosure elsewhere in your filing that
states you will need $425,000 in addition to the proceeds of this offering.  Please reconcile or advise.
 Because There Is No Public Trading Market, page 13

20. Please delete your reference to the “s elling security holders” or advise.
 Use of Proceeds, page 16

21. Please revise your table to include a line item for the costs you will incur to comply with
your public company reporting requirements.  Please also break-out the “Implementation
of Business Plan” line item to allocate th e exact amount of proceeds you will use for each
element of your business plan and provide th e basis for the amount of each allocation.
Similarly break-out your “Administration Expens es” line item.  Please also reconcile the
expense items you plan to finance with your  proceeds from this offering with the
anticipated expenses identified in the table on page 26 of the Plan of  Operations section.

22. Please revise here and in your “Plan of Operations” and “MD&A”  sections to set forth, in
detail, how your business plans will change if you raise 25%, 50% , 75%, or 100% of the
offering proceeds.
 Plan of Distribution, page 18

23. Please disclose in detail the means that your officer and director intends to use to offer
the shares to the public.  Discuss whether he will use written offeri ng materials or will
only conduct offerings verbally.  Please keep  in mind that as a shell company, you cannot
avail yourself of the rules permitting use of free writing prospectuses.
 Business Description, page 21

24. To the extent you discuss future business plans, please discuss the potential timeline for implementing each of your plans, the costs of each step of your plans, and the source of
the funds.  Please disclose that you will need $425,000 to implement your business plan and disclose that there is no guarantee you w ill be able to raise those additional funds.
Similarly revise your “Pla n of Operations” section.

25. Please revise to provide a more detailed desc ription of your business plan.  For example,
disclose how you intend to generate re venue and when you anticipate generating
revenues, the products and serv ices you intend to offer and th e pricing structure of these

John B. Crawford On the Move Systems Corp.
August 31, 2010 Page 5

products and services, how you intend to market your product and establish relationships with dealers and other customers, and the nature of your supply relationships.

26. Please remove all references here and thr oughout to future plans to expand throughout
Florida, Georgia and the Carolinas given that you are at such an early stage of develop and such expansion remains highly speculative.   Alternative, pleas e provide detailed and
quantifiable support for your expansion plans.

Sales and Marketing Strategy, page 22

27. We note that your first location is  intended to be in Sarasota, Florida.  We also note that
you intend to work on-site at ve hicle dealerships.  Please advi se as to whether your “first
location” will be located at a ve hicle dealership and briefly de scribe the characteristics of
your current location.

28. Please remove your reference independent sales representatives, as you do not appear to
have any, or advise.

29. Please provide the basis for your statement that  80% of your inventory will be next day
shipments and 20% will be at your warehouse, as you do not currently have a relationship
with any customers or suppliers, and you do not have a warehouse.  Alternatively, delete.

Market, page 23

30. Please update this section with more recent da ta or delete.  To the extent known, please
also provide industry and mark et data that is more speci fic to your mobile electronic
services and installation business.  To the extent you do not have a more specific
understanding of the industry in which you will compete, please include a risk factor to
discuss your limited knowledge and experi ence in regards to the industry.
 Employees and Employment Agreements, page 23

31. We note that Mr. Crawford has another busin ess, Crawford Mobile  Install Co.  Please
advise as to how Mr. Crawford will be able  to spend 10-25 hours per week, or more time
as may be required, if he also has another bus iness.   Please also discuss the relationship
between you and Crawford Mobile Install Co. and whether you will be competitors.  Discuss your plans for handling any conflicts  between your business and Mr. Crawfords’
other business interests.

32. Please disclose the role that the independent  consultants will pl ay in developing and
executing your business plan.  Please also di sclose the estimated cost of hiring these
consultants.

John B. Crawford On the Move Systems Corp.
August 31, 2010 Page 6

Management’s Discussion and Analys is of Financial Condition, page 25

 Overview, page 26

33. We note your statement that the proceeds from this offering will satisfy your cash
requirements for up to 6 months.  Please di sclose your cash requirements for these six
months and discuss how long your cash requi rements will be met if 25%, 50%, 75%, or
100% of the shares are sold.
 Plan of Operations, page 26

34. Please add a narrative discussion to your table to discuss,  in detail, each of your
anticipated expenses, including how you arrive d at your estimated budget for each line
item.  Please also include a discussion of how you will fund each of  the budget items with
either 25%, 50%, 75% or 100% of the proceeds of your offering.

35. Please add a line item to disclose the cost s of complying with your public company
reporting requirements.

36. Please advise as to whether you have taken any steps to raise the additional $425,000 in
funds that you will need.  If you have not taken any steps, please state this.

37. We note that you intend to pursue capital thr ough other sources, in cluding your officer
and director.  Please advise as to whether he has entered into any agreement, either verbal
or written, to give additional funds to the company.
 Liquidity and Capital Resources, page 28

38. Please advise as to why you believe that you ma y be able to issue not es payable or debt
instruments, as you have not included any evidence that you will be able to do so.
Alternatively, delete.
 Business Experience, page 31

39. We note your disclosure that Mr. Crawford was Sales and Installation Management of
Circuit City Stores.  Please revise to sp ecify whether this wa s his title or job
responsibility.  Please also clarify whether he was responsible for the overall
management of several locations or managed a particular aspect of these locations.
Please specify the number of locations for which he was responsible.

Executive Compensation, page 33

40. Please disclose what you mean by “sufficient cash flow” and clarif y, if true, that Mr.
Crawford will not be paid out of the offering proceeds.

John B. Crawford On the Move Systems Corp.
August 31, 2010 Page 7

 Director Independence, page 36

41. Please delete the statement that your securi ties “are quoted” on the OTCBB, as they are
not.
 Opinion of Counsel, Exhibit 5.1

42. Refer to the last sentence in the fourth paragr aph.  Please either dele te this sentence or
update your opinion to the da te of effectiveness.
 Subscription Agreement, Exhibit 99.1

43. Please include a brief description of the mate rial terms of the subscription agreement in
your prospectus.  Specifically include that the subscriber ha s a two day cancellation right.

44. Refer to the “Payment” section.  Please advi se as to what you mean by the “Closing” and
the “written notice to subscrib ers.”  Alternatively, delete.

We urge all persons who are responsible for th e accuracy and adequacy of the disclosure
in the filing to be certain that the filing incl udes the information the Securities Act of 1933 and
all applicable Securities Act rules require.  Since the company and its management are in
possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.
Notwithstanding our comments, in the event you request acceleration of  the effective date
of the pending registration statement please pr ovide a written statement from the company
acknowledging that:
• should the Commission or the staff, acting purs uant to delegated authority, declare the
filing effective, it does not foreclose the Co mmission from taking any action with respect
to the filing;

• the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the company from its full responsibility for
the adequacy and accuracy of the disclosure in the filing; and

• the company may not assert staff comments a nd the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please refer to Rules 460 and 461 regarding re quests for acceleration.  We will consider a
written request for acceleration of  the effective date of the regi stration statement as confirmation
of the fact that those reques ting acceleration are aware of thei r respective responsibilities under

John B. Crawford On the Move Systems Corp. August 31, 2010 Page 8

the Securities Act of 1933 and the Securities Excha nge Act of 1934 as they relate to the proposed
public offering of the securities specified in the above registration stat ement.  Please allow
adequate time for us to review any amendment prior to the requested effective date of the registration statement.
 You may contact Jean Yu at  (202) 551-3305 or Joe Foti at (202) 551-3816