SecProbe.io

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 July 8, 2025

Mohammad Hamed
President/CEO/CFO and Principal Accounting Officer
BestGofer Inc.
10 Nisan Beck St.
Jerusalem, Israel 91034

 Re: BestGofer Inc.
 Form 10-K for the Fiscal Year Ended November 30, 2024
 File No. 000-56485
Dear Mohammad Hamed:

 We have completed our review of your filings. 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 Trade &
Services
</TEXT>
</DOCUMENT>

<DOCUMENT>
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<FILENAME>filename2.txt
<TEXT>
 June 25, 2025

Mohammad Hamed
President/CEO/CFO and Principal Accounting Officer
BestGofer Inc.
10 Nisan Beck St.
Jerusalem, Israel 91034

 Re: BestGofer Inc.
 Form 10-K for the Fiscal Year Ended November 30, 2024
 File No. 000-56485
Dear Mohammad Hamed:

 We have reviewed your filings and have the following comment(s).

 Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended November 30, 2024
Item 8. Financial Statements and Supplementary Data
Report of Independent Registered Public Accounting Firm, page 7

1. Please make arrangements with your auditors for them to revise their
audit report to
 cover the financial statements for both fiscal years presented (2024 and
2023) and
 include the revised report in an amended Form 10-K. Refer to Rules 2-02
and 8-02 of
 Regulation S-X.
Item 15. Exhibits, Financial Statement Schedules
Exhibits 31.1 and 31.2, page 12

2. Your June 8, 2023 response to comment 1 in our letter dated May 25, 2023
indicated
 you would revise your Exhibit 31 certifications in future Forms 10-K and
10-Q to also
 include the language in paragraph 4(b) of Item 601(b)(31)(i) of
Regulation S-K.
 However, you have not done so. Please amend your Form 10-K for the
fiscal year
 ended November 30, 2024 and your Form 10-Q for the period ended February
28,
 2025 to include revised Exhibit 31 certifications containing the
language precisely as
 set forth in Item 601(b)(31)(i) of Regulation S-K. Also, ensure future
Forms 10-K and
 10-Q include the correct language in the Exhibit 31 certifications.
 June 25, 2025
Page 2

 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 Blaise Rhodes at 202-551-3774 or Rufus Decker at
202-551-3769 if
you have any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
</TEXT>
</DOCUMENT>

CORRESP
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Request for Acceleration

April 8, 2024

Rebekah Reed

Lilyanna Peyser

United States

Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

Washington, D.C.  20549

Re:BestGofer Inc.

Registration Statement on Form S-1

File No. 333-276813

Request for Accelerated Effectiveness of Registration

Ms. Reed and Peyser:

BestGofer, Inc., hereby requests that its registration statement on Form S-1, File No. 333-276813, be granted accelerated effectiveness under Rule 461 of the Securities Act of 1933. We request that the registration be made effective on April 11, 2024, at 6 a.m. EST, as assumed or thereafter as practical.

The Company hereby acknowledges that:

·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;

·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 and 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.

/s/ Mohammad Hasan Hamed

Mohammad Hasan Hamed

President/CEO/CFO and Principal Accounting Officer

BestGofer Inc.

United States securities and exchange commission logo
March 25, 2024
Mohammad Hasan Hamed
Chief Executive Officer
BestGofer Inc.
10 Nisan Beck St.
Jerusalem, Israel 91034
Re:BestGofer Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed March 4, 2024
File No. 333-276813
Dear Mohammad Hasan Hamed:
            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 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 February 22, 2024 letter.
Amendment No. 1 to Registration Statement on Form S-1 filed March 4, 2024
Determination of Offering Price, page 7
1.We note your response to prior comment 3. Please revise your statement that, "Each
Selling Shareholder will determine the selling price of any shares sold by that Selling
Shareholder," to align with your revised disclosure elsewhere indicating a fixed price of
$0.04 per share for the offering. Please also revise your statement here and on the
prospectus cover page that, "The offering price of the Selling Shareholders may bear no
relationship..." to confirm whether the fixed price bears any relationship to the criteria you
list. Lastly, please revise throughout the registration statement to make clear to investors
that the $0.04 per share fixed price will last for the duration of the offering, even if you
achieve your intention to be quoted on the OTC Markets.

 FirstName LastNameMohammad Hasan Hamed
 Comapany NameBestGofer Inc.
 March 25, 2024 Page 2
 FirstName LastName
Mohammad Hasan Hamed
BestGofer Inc.
March 25, 2024
Page 2
General
2.We note your response to prior comment 4 and reissue in part. Revise to identify the
selling shareholders as underwriters for purposes of the Securities Act of 1933 on the
prospectus cover page and in the Plan of Distribution section. In the Plan of Distribution
section, please also disclose the information called for by Item 508 of Regulation S-K
with respect to such selling shareholders, to the extent applicable.
            Please contact Rebekah Reed at 202-551-5332 or Mara Ransom at 202-551-3264 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:       Robert Burnett

United States securities and exchange commission logo
February 22, 2024
Mohammad Hasan Hamed
Chief Executive Officer
BestGofer Inc.
10 Nisan Beck St.
Jerusalem, Israel 91034
Re:BestGofer Inc.
Registration Statement on Form S-1
Filed February 1, 2024
File No. 333-276813
Dear Mohammad Hasan Hamed:
            We have conducted a limited review of your 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 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.
Registration Statement on Form S-1 filed February 1, 2024
Selling Shareholders, page 18
1.Please disclose the nature of any position, office, or other material relationship that any of
the selling shareholders has had with you or any of your predecessors or affiliates within
the past three years. In this regard, we note that the registration statement does not provide
any information on the background of the relationship between you and the selling
shareholders, or how, when and in what manner they came to acquire the shares being
registered for resale. Refer to Item 507 of Regulation S-K.
Exhibits and Financial Statement Schedules, page 23
2.We note that the registration statement includes two reports of independent registered
accounting firms, but only one consent is filed as Exhibit 23.1. Please file as an additional
exhibit the written consent of Michael Gillespie & Associates, PLLC, regarding its report
dated January 10, 2023. Refer to Item 601(b)(23) of Regulation S-K.

 FirstName LastNameMohammad Hasan Hamed
 Comapany NameBestGofer Inc.
 February 22, 2024 Page 2
 FirstName LastName
Mohammad Hasan Hamed
BestGofer Inc.
February 22, 2024
Page 2
General
3.We note that your common stock is not currently quoted or listed on any public trading
market. Because an at-the-market resale offering pursuant to Rule 415 under the Securities
Act is not available for shares for which there is no existing public trading market, please
revise throughout to disclose a fixed price for the offering.
4.Please revise to disclose that the selling security holders are underwriters for purposes of
the Securities Act of 1933, as amended, and the rules and regulations thereunder, and to
fix the price of the offering. In this regard, it appears that the shares issued to the selling
security holders were issued while you were a shell company and, therefore, that Rule 144
is not available to you. As such, each of the selling stockholders is considered an
underwriter. See Schedule A, Item 16, of the Securities Act, Item 501(b)(3) of Regulation
S-K, Rule 144 and SEC Release 33-8869. Please make appropriate revisions to the
prospectus summary and plan of distribution and ensure consistency throughout the
registration statement.
            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 Rebekah Reed at 202-551-5332 or Lilyanna Peyser at 202-551-3222 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:       Robert Burnett

United States securities and exchange commission logo
June 12, 2023
Mohammad Hasan Hamed
President, Chief Executive Officer, Chief Financial Officer
BestGofer Inc.
401 Ryland St Ste 200-A
Reno, NV 89502
Re:BestGofer Inc.
Form 10-K for the Fiscal Year Ended November 30, 2022
Filed March 29, 2023
File No. 000-56485
Dear Mohammad Hasan Hamed:
            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 Trade & Services

CORRESP
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BestGofer. Inc,

401 Ryland St Ste 200-A

Reno, NV 89502

(972) 03-9117987

Keira Nakada

Rufus Decker

Securities and Exchange Commission

Washington, D.C.

Re: BestGofer Inc.

Form 10-K for the Fiscal Year Ended November 30, 2022

Filed March 29, 2023

File No. 000-56485

Dear Ms Nakada,

Form 10-K for the Fiscal Year Ended November 30, 2022

Exhibits 31.1 and 31.2

1.Please revise the Rule 13a–14(a)/15d–14(a) certifications (Exhibit 31) in your Forms 10-K and 1Form 10-K for the Fiscal Year Ended November 30, 2022.

Please refer revised exhibits 31 enclosed that we will use it going forward.

Exhibits 31.1 and 31.2

1. Please revise the Rule 13a–14(a)/15d–14(a) certifications (Exhibit 31) in your Forms 10-K and 10-Q going forward to also include the language in paragraph 4(b) of Item

601(b)(31)(i) of Regulation S-K. Please show us an example of what a revised Exhibit 31

will look like.0-Q going forward to also include the language in paragraph 4(b) of Item

601(b)(31)(i) of Regulation S-K. Please show us an example of what a revised Exhibit 31

will look like.

Sincerely,

/s/ Mohammad H Hamed,

Mohammad H Hamed, Chief Executive Officer

BestGofer Inc

June 8, 2023

EXHIBIT 31.1
CERTIFICATION

I, Mohammad H Hamed, certify that:

 1.

 I have reviewed this Annual Report on Form 10-K of BestGofer Inc.

 2.

 Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report.

 3.

 Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report.

 4.

 The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

 a.

 Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 b.

 Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 c.

 Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 d.

 Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.

 5.

 The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (of persons performing the equivalent functions):

 a.

 All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

 b.

 Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Dated: June 6. 2023

By: /s/ Mohammad H Hamed

Mohammad H Hamed, Chief Executive Officer

(Principal Executive Officer)

EXHIBIT 31.2
CERTIFICATION

I, Mohammad H Hamed, certify that:

 1.

 I have reviewed this Annual Report on Form 10-K of BestGofer Inc.

 2.

 Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report.

 3.

 Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report.

 4.

 The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

 a.

 Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 b.

 Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 c.

 Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 d.

 Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.

 5.

 The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (of persons performing the equivalent functions):

 a.

 All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

 b.

 Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Dated: June 6. 2023

By: /s/ Mohammad H Hamed

Mohammad H Hamed, Chief Financial Officer

(Principal Financial Officer)

United States securities and exchange commission logo
May 25, 2023
Mohammad Hasan Hamed
President, Chief Executive Officer, Chief Financial Officer
BestGofer Inc.
401 Ryland St Ste 200-A
Reno, NV 89502
Re:BestGofer Inc.
Form 10-K for the Fiscal Year Ended November 30, 2022
Filed March 29, 2023
File No. 000-56485
Dear Mohammad Hasan Hamed:
            We have reviewed your filing and have the following comment.  In our comment, we
may ask you to provide us with information so we may better understand your disclosure.
            Please respond to the comment 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
comment applies to your facts and circumstances, please tell us why in your response.
            After reviewing your response to the comment, we may have additional comments.
Form 10-K for the Fiscal Year Ended November 30, 2022
Exhibits 31.1 and 31.2
1.Please revise the Rule 13a–14(a)/15d–14(a) certifications (Exhibit 31) in your Forms 10-K
and 10-Q going forward to also include the language in paragraph 4(b) of Item
601(b)(31)(i) of Regulation S-K.  Please show us an example of what a revised Exhibit 31
will look like.

 FirstName LastNameMohammad Hasan Hamed
 Comapany NameBestGofer Inc.
 May 25, 2023 Page 2
 FirstName LastName
Mohammad Hasan Hamed
BestGofer Inc.
May 25, 2023
Page 2
            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 Keira Nakada at 202-551-3659 or Rufus Decker at 202-551-3769 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services

CORRESP
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November
26, 2018

Mr.
Larry Spirgel

US
Securities and Exchange Commission

Division
of Corporation Finance

Mail
Stop 3720

100
F Street NE

Washington,
DC 20549

Re:
	Best Gofer, Inc.

Amendment
No. 6 to Registration Statement on Form S-1

Filed
November 13, 2018

File
No. 333-224041

Dear
Mr. Spirgel:

Please
consider this as our request to accelerate the effective date of the above-referenced registration statement for Best Gofer, Inc.
(the “Company”). We request that the registration statement be made effective as of November 26, 2018, at 5:00 p.m.
EST, or as soon thereafter as possible.

The
Company acknowledges that 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.

The
Company acknowledges that 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 acknowledges that it 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 of the United States.

Sincerely,

Gal
Abotbol, CEO

October 17, 2018
Gal Abotbol
President
Best Gofer, Inc
401 Ryland Street, Suite 200-A
Reno, NV 89502
Re:Best Gofer, Inc
Amendment No. 5 to Registration Statement on Form S-1
Filed October 16, 2018
File No. 333-224041
Dear Mr. Abotbol:
            We have reviewed your amended registration statement and have the following
comment.
            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 reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Form S-1/A filed October 16, 2018
Part 1 - Financial Information, page F-19
1.Please amend your filing to include unaudited interim financial statements as of a date and
for the most recent interim period ended no more than 134 days before the expected
effective date of your registration statement.  In this regard, please include your interim
financial statements for the quarter ended August 31, 2018.  Additionally, please file the
Form 10-Q for the quarter then ended.

 FirstName LastNameGal Abotbol
 Comapany NameBest Gofer, Inc
 October 17, 2018 Page 2
 FirstName LastName
Gal Abotbol
Best Gofer, Inc
October 17, 2018
Page 2

            You may contact Kathryn Jacobson, Senior Staff Accountant at (202) 551-3365 or Carlos
Pacho, Senior Assistant Chief Accountant, at (202) 551-3835 if you have questions regarding
comments on the financial statements and related matters.  Please contact Gregory Dundas,
Attorney Advisor, at (202) 551-3436 or Larry Spirgel, Assistant Director, at (202) 551-3810 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Telecommunications
cc:       James Parsons

July 12, 2018
Gal Abotbol
President
Best Gofer, Inc
401 Ryland Street, Suite 200-A
Reno, NV 89502
Re:Best Gofer, Inc
Amendment No. 3 to Registration Statement on Form S-1
Filed July 10, 2018
File No. 333-224041
Dear Mr. Abotbol:
            We have reviewed your amended registration statement and have the following
comment.  In our comment, we may ask you to provide 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 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 comment, we may have additional comments.  Our reference to a
prior comment is to a comment in our July 3, 2018 letter.
Form S-1/A filed July 10, 2018
Description of Business, page 16
1.We note your response to our prior comment 1 and your added risk factor on page 6,
including your discussion of the Fair Credit Billing Act.  We also note that on page 16 you
continue to state that there are no specific regulations that affect your sales other than
those connected to certain sales taxes and fitness of goods.  Please reconcile these
statements and revise your disclosure on page 16 as necessary.  Also revise this disclosure
to discuss any applicable privacy regulations or confirm that none are applicable.

 FirstName LastNameGal Abotbol
 Comapany NameBest Gofer, Inc
 July 12, 2018 Page 2
 FirstName LastName
Gal Abotbol
Best Gofer, Inc
July 12, 2018
Page 2
            You may contact Kathryn Jacobson, Staff Accountant, at 202-551-3365 or Carlos Pacho,
Senior Assistant Chief Accountant, at 202-551-3835 if you have questions regarding comments
on the financial statements and related matters. Please contact Courtney Lindsay, Staff Attorney,
at 202-551-7237 or Larry Spirgel, Assistant Director, at 202-551-3810 with any other questions.
Division of Corporation Finance
Office of Telecommunications

July 3, 2018
Gal Abotbol
President
Best Gofer, Inc
401 Ryland Street, Suite 200-A
Reno, NV 89502
Re:Best Gofer, Inc
Amendment No. 2 to Registration Statement on Form S-1
Filed June 28, 2018
File No. 333-224041
Dear Mr. Abotbol:
            We have reviewed your amended registration statement 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 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 registration statement and the information you
provide in response to these comments, we may have additional comments.  Unless we note
otherwise, our references to prior comments are to comments in our May 29, 2018 letter.
Amendment No. 2 to Form S-1 filed June 28, 2018
Description of Business, page 16
1.We note your response to our prior comment 2.  Indicate where you plan to operate your
business within the United States.  In addition, we note that you will be accepting credit
cards as a form of payment and collecting personal identifiable information from
customers.  Please discuss any material regulations applicable to credit card payments and
protecting privacy.

 FirstName LastNameGal Abotbol
 Comapany NameBest Gofer, Inc
 July 3, 2018 Page 2
 FirstName LastName
Gal Abotbol
Best Gofer, Inc
July 3, 2018
Page 2
Signatures, page 32
2.We note your revisions to your signature page in response to our prior comment 4.  Please
further revise your signature page to date the signatures, and to designate who is signing
in the capacity of principal accounting officer or controller.
            You may contact Kathryn Jacobson, Staff Accountant, at 202-551-3365 or Carlos Pacho,
Senior Assistant Chief Accountant, at 202-551-3835 if you have questions regarding comments
on the financial statements and related matters. Please contact Courtney Lindsay, Staff Attorney,
at 202-551-7237 or Larry Spirgel, Assistant Director, at 202-551-3810 with any other questions.
Division of Corporation Finance
Office of Telecommunications

May 29, 2018
Gal Abotbol
President
Best Gofer, Inc
401 Ryland Street, Suite 200-A
Reno, NV 89502
Re:Best Gofer, Inc
Amendment No. 1 to Registration Statement on Form S-1
Filed May 16, 2018
File No. 333-224041
Dear Mr. Abotbol:
            We have reviewed your amended registration statement 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 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 registration statement and the information you
provide in response to these comments, we may have additional comments.  Unless we note
otherwise, our references to prior comments are to comments in our April 25, 2018 letter.
Amendment No. 1 to Form S-1 filed May 16, 2018
Summary of Prospectus, page 4
1.Please revise your disclosure to make clear that the services that you describe are
aspirational and that you will need to raise significant funds in this offering to provide the
services you plan to offer.
Description of Business, page 16
2.Please discuss all material regulations that will be applicable to your planned operations.
In this expanded discussion, reference the states where you plan to operate.

 FirstName LastNameGal Abotbol
 Comapany NameBest Gofer, Inc
 May 29, 2018 Page 2
 FirstName LastName
Gal Abotbol
Best Gofer, Inc
May 29, 2018
Page 2
3.We note that you plan to recruit drivers through a website.  Please revise your disclosure
to discuss the status of this website, how much will be necessary to complete development
of the site and when you plan to launch it.
Signatures, page 29
4.We reissue our prior comment.  Please refer to Instructions 1 and 2 to Form S-1.  In
addition, please provide conformed signatures for the individuals signing your registration
statement.
Index to Financial Statements, page F-1
5.Please update to include your financial statements for the interim period ended February
28, 2018.
General
6.Please include a response letter with your next amendment.
            You may contact Kathryn Jacobson, Staff Accountant, at 202-551-3365 or Carlos Pacho,
Senior Assistant Chief Accountant, at 202-551-3835 if you have questions regarding comments
on the financial statements and related matters.  Please contact Courtney Lindsay, Staff Attorney,
at 202-551-7237 or Larry Spirgel, Assistant Director, at 202-551-3810 with any other questions.
Division of Corporation Finance
Office of Telecommunications

April 25, 2018
Gal Abotbol
President
Best Gofer, Inc
401 Ryland Street, Suite 200-A
Reno, NV 89502
Re:Best Gofer, Inc
Registration Statement on Form S-1
Filed March 30, 2018
File No. 333-224041
Dear Mr. Abotbol:
            We have reviewed your registration statement 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 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 registration statement and the information you
provide in response to these comments, we may have additional comments.
Form S-1 Filed March 30, 2018
Summary of Prospectus, page 4
1.Please disclose in your Summary of Prospectus your current business plans and your
current ability to provide those services.  For example,  disclose where you intend to
operate your delivery business.
Risk Factors, page 5
2.We note that you are principally located in Israel.  Please include a risk factor
discussing any applicable government regulations that may affect a shareholder’s right to
enforce judgments against the company and its officers and director. To provide context,

 FirstName LastNameGal Abotbol
 Comapany NameBest Gofer, Inc
 June 16, 2017 Page 2
 FirstName LastNameGal Abotbol
Best Gofer, Inc
April 25, 2018
Page 2
disclose the location and nationality of your officers and director.  Revise other
disclosures throughout your registration as you deem appropriate to include this
information.
Description of Business, page 16
3.Expand your disclosure to further discuss items that will be prohibited for purchase
through your phone application.
4.Please discuss all material regulations that will be applicable to your planned operations
(e.g., those regulating credit card use, privacy, employer liability, etc.).
5.Please discuss in more detail the type of products you plan to have available through your
application.  Please also discuss how customers will identify specific items for purchase
(e.g., through a catalog, through a store inventory list, etc.).
BestGofer, Drivers, page 17
6.Please clarify if the individuals who will be delivering items on behalf of the company
will be independent contractors or employees.  Also discuss how you plan to recruit such
individuals.
Signatures, page 29
7.Please revise to reflect whether Messrs. Abotbol and/or Yehuda are signing the
registration statement in the capacities required by Form S-1.  See Instructions 1 and 2 to
Signatures of Form S-1.  In addition, include notations to reflect that each individual has
signed the registration statement.  See Rule 402(e) of Regulatin C.
             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.

 FirstName LastNameGal Abotbol
 Comapany NameBest Gofer, Inc
 June 16, 2017 Page 3
 FirstName LastName
Gal Abotbol
Best Gofer, Inc
April 25, 2018
Page 3
            You may contact Kathryn Jacobson, Staff Accountant, at 202-551-3365 or Carlos Pacho,
Senior Assistant Chief Accountant, at 202-551-3835 if you have questions regarding comments
on the financial statements and related matters.  Please contact Courtney Lindsay, Staff Attorney,
at 202-551-7237 or Larry Spirgel, Assistant Director, at 202-551-3810 with any other questions.
Division of Corporation Finance
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