SecProbe.io

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 Kline Law Group, PC
 15615 Alton Pkwy, Suite 450
 Irvine, CA 92618
 (415) 745-0314
 REQUEST FOR ACCELERATION OF EFFECTIVENESS
 (Rule 461 – Securities Act of 1933)
 January 21, 2026
 U.S. Securities and Exchange Commission Division of Corporation Finance Office of [appropriate office, if known] 100 F Street, N.E. Washington, D.C. 20549
 Re: Farmhouse, Inc. Registration Statement on Form S-1 (File No. 333-292617)
 Ladies and Gentlemen:
 Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Farmhouse, Inc. (the “Company”) hereby respectfully requests that the above-referenced Registration Statement on Form S-1, as amended (the “Registration Statement”), be declared effective at 4:00 p.m. Eastern Time on January 23, 2026, or as soon thereafter as practicable.
 The Company acknowledges that:
 1. Should the Securities and Exchange Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
 2. The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
 3. The Company may not assert staff comments or 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 contact the undersigned at (415) 745-0314 with any questions or if additional information is required.
 Very truly yours,
 /s/ Scott C. Kline
 Scott C. Kline

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

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

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

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

 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Matthew Derby at 202-551-3334 with any questions.

 Sincerely,

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

United States securities and exchange commission logo
July 1, 2022
Evan Horowitz
Chief Executive Officer
Farmhouse, Inc.
548 Market Street , Suite 90355
San Francisco, CA 94104
Re:Farmhouse, Inc.
Form 10-K for Fiscal Year Ended December 31, 2021
Filed April 22, 2022
File No. 000-56334
Dear Mr. Horowitz:
            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 Technology

CORRESP
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filename1.htm

June 30, 2022

Division of Corporate Finance

Office of Technology

United States Securities and Exchange Commission

Re: Farmhouse, Inc.    File No. 000-56334

Form 10-K for fiscal year ended December 31, 2021 filed April 22, 2022

File No. 000-56334

Dear sir or madam:

We are in receipt of your letter dated May 23, 2022 regarding the above referenced filing. The Company’s responses to your questions are as follows:

Form 10-K for Fiscal Year Ended December 31, 2021

Management's Discussion and Analysis of Financial Condition and Results of Operations Results of Operations, page 23

1.We note on page 23 you appear to be disclosing a Non-GAAP measure in which Net Loss is adjusted for impairment of intangible assets and stock based fees. Please designate the measure as Non-GAAP and provide a name, such as "Adjusted Net Loss," to appropriately reflect what it represents. Additionally, expand your disclosure to explain how management uses this measure and why you believe it provides useful information to investors regarding your performance pursuant to Item 10(e)(1)(i)(C) and (D) of Regulation S-K.

Company response

We have reviewed the above referenced page 23 and have prepared the attached amendment for Staff review. The amendment revises Item 7 – Management’s Discussion and Analysis of Financial Condition and Results of Operations to properly caption “Adjusted Net Loss,” to designate Adjusted Net Loss as “Non-GAAP,” and to expand our disclosure to explain how management uses this measure and why we believe it provides useful information to investors regarding our performance. We understand and agree to comply in all future filings and disclosures with the above referenced Item 10 of Regulation S-K and disclose the attached amendment or other additional information where necessary to fully apprise the public of all Non-GAAP information.

The foregoing information is deemed to be Company’s complete response to your inquiries of May 23, 2022. In the event you require additional information or have additional questions, please do not hesitate to contact the undersigned.

Farmhouse, Inc.548 Market Street, Suite 90355888-420-6856

San Francisco, CA 94103

Division of Corporate Finance

United States Securities and Exchange Commission

June 30, 2022

Page 2

Sincerely,

/s/ Lanny R. Lang

Lanny R. Lang

Chief Financial Officer, Chief Accounting Officer

(Principal Financial and Accounting Officer)

United States securities and exchange commission logo
May 23, 2022
Evan Horowitz
Chief Executive Officer
Farmhouse, Inc.
548 Market Street , Suite 90355
San Francisco, CA 94104
Re:Farmhouse, Inc.
Form 10-K for Fiscal Year Ended December 31, 2021
Filed April 22, 2022
File No. 000-56334
Dear Mr. Horowitz:
            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 this 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 this comment, we may have additional comments.
Form 10-K for Fiscal Year Ended December 31, 2021
Management's Discussion and Analysis of Financial Condition and Results of Operations
Results of Operations, page 23
1.We note on page 23 you appear to be disclosing a Non-GAAP measure in which Net Loss
is adjusted for impairment of intangible assets and stock based fees.  Please designate the
measure as Non-GAAP and provide a name, such as "Adjusted Net
Loss," to appropriately reflect what it represents. Additionally, expand your disclosure to
explain how management uses this measure and why you believe
it provides useful information to investors regarding your performance pursuant to
Item 10(e)(1)(i)(C) and (D) of Regulation S-K.
            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.

 FirstName LastNameEvan  Horowitz
 Comapany NameFarmhouse, Inc.
 May 23, 2022 Page 2
 FirstName LastName
Evan  Horowitz
Farmhouse, Inc.
May 23, 2022
Page 2
            You may contact Joseph Cascarano, Senior Staff Accountant, at (202) 551-3376
or Robert S. Littlepage, Accountant Branch Chief, at (202) 551-3361 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology

CORRESP
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HESKETT & HESKETT

HESKETT & HESKETT

ATTORNEYS AT LAW

2401 NOWATA PLACE, SUITE A

BARTLESVILLE, OKLAHOMA 74003

JOHN HESKETT

 TELEPHONE  (918) 336-1773

JACK HESKETT (1932 - 2005)

 FACSIMILE (918) 336-3152

BILL HESKETT (1933 - 1993)

 EMAIL: INFO@HESKLAW.COM

October 9, 2020

Division of Corporate Finance

Office of Technology

United States Securities

and Exchange Commission

Re:Farmhouse, Inc. (“Company”)

Amendment No. 5 to Registration Statement on S-1

Filed October 7, 2020

File No. 333-238326

Dear Sir/Madame:

Please let this correspondence serve as our official request for acceleration of the effective date of the heretofore filed Registration Statement Amendment No. 5 containing the requested changes and as specifically amended, pursuant to Rule 461 of the Securities Act of 1933.  We hereby request that the effective date of the registration be established as the 13th day of October, 2020 at 4:00 p.m., or as soon as practicable.

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 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.

Pursuant to the requirements of the Securities Act of 1933, this acceleration request has been signed by the following person in the capacity and on the date indicated.

Very truly yours,

/s/ John Heskett_________

John Heskett

JFH:kg

Request for Acceleration:

Farmhouse, Inc.

/s/ Evan Horowitz________

Evan Horrowitz, CEO

United States securities and exchange commission logo
September 14, 2020
Evan Horrowitz
Chief Executive Officer
Farmhouse, Inc.
1355 Market Street, Suite 488
San Francisco, CA 94103
Re:Farmhouse, Inc.
Amendment No. 3 to Registration Statement on Form S-1
Filed September 3, 2020
File No. 333-238326
Dear Mr. Horrowitz:
            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 July 31, 2020 letter.
Amendment No. 3 to registration Statement on Form S-1
Prospectus Cover Page, page 3
1.We note your response to prior comment 2.  To sell shares at market prices, we require an
existing trading market for those shares, and we do not consider the OTC Pink to be such
a market for purposes of satisfying Item 501(b)(3) of Regulation S-K.  Please revise your
cover page, and make corresponding changes elsewhere in the prospectus such as pages
14, 24 and the Plan of Distribution, to disclose a fixed price at which the selling
shareholders will sell shares of your common stock until your shares are listed on a
national securities exchange or quoted on the OTC Bulletin Board, OTCQX or OTCQB,
at which time they may be sold at prevailing market prices or in privately negotiated
transactions.

 FirstName LastNameEvan Horrowitz
 Comapany NameFarmhouse, Inc.
 September 14, 2020 Page 2
 FirstName LastName
Evan Horrowitz
Farmhouse, Inc.
September 14, 2020
Page 2
Management's Discussion and Analysis of Financial Condition and Results of Operations
Results of Operations, page 41
2.We note your response to prior comment 10.  Please expand this section to compare the
changes between your results of operations for the six months ended June 30, 2019 and
the six months ended June 30, 2020.
General
3.We note your response to prior comment 18.  Please revise your prospectus to include a
discussion of your related party transactions as required by Item 404(d) of Regulation S-
K.  In this regard, we note the cash advances made by your officers that are discussed in
Note 4 to your Consolidated Financial Statements.
            You may contact Joseph Cascarano, Staff Accountant, at (202) 551-3376 or Robert
Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions regarding
comments on the financial statements and related matters.  Please contact Matthew Crispino,
Staff Attorney, at (202) 551-3456 or Kathleen Krebs, Special Counsel, at (202) 551-3350 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Technology

United States securities and exchange commission logo
August 18, 2020
Evan Horrowitz
Chief Executive Officer
Farmhouse, Inc.
1355 Market Street, Suite 488
San Francisco, CA 94103
Re:Farmhouse, Inc.
Amendment No. 2 to Registration Statement on Form S-1
Filed August 14, 2020
File No. 333-238326
Dear Mr. Horrowitz:
            Our initial review of your registration statement indicates that it fails in numerous
material respects to comply with the requirements of the Securities Act of 1933, the rules and
regulations thereunder and the requirements of the form. More specifically, your financial
statements do not meet the updating requirements of Rule 8-08 of Regulation S-X.  Therefore,
we will not perform a detailed examination of the registration statement and we will not issue
comments.  We suggest that you consider filing a substantive amendment to correct the
deficiencies.
            We will provide more detailed comments relating to your registration statement
following our review of a substantive amendment that addresses these deficiencies.
            You may contact Joseph Cascarano, Staff Accountant, at (202) 551-3376 or Robert
Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions regarding
comments on the financial statements and related matters. Please contact Matthew Crispino,
Staff Attorney, at (202) 551-3456 or Kathleen Krebs, Special Counsel, at (202) 551-3350 with
any other questions.

Sincerely,
Division of Corporation Finance
Office of Technology

United States securities and exchange commission logo
July 31, 2020
Evan Horrowitz
Chief Executive Officer
Farmhouse, Inc.
1355 Market Street, Suite 488
San Francisco, CA 94103
Re:Farmhouse, Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed July 6, 2020
File No. 333-238326
Dear Mr. Horrowitz:
            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.
Form S-1/A filed on July 6, 2020
Registration Statement Cover Page, page 1
1.Please check the box to indicate that you are a smaller reporting company.
Prospectus Cover Page, page 3
2.You disclose on the cover page that the selling stockholders intend to sell their shares at
prevailing market prices or at privately negotiated prices.  On page 26, however, you state
that until a public market is established for your common stock, the selling stockholders
will be offering their shares at the offering price of $0.75.  Because there is currently no
public market for your shares, the selling shareholders must sell your shares at a fixed
price.  Please disclose that price on the cover page and in the Plan of Distribution section.

 FirstName LastNameEvan Horrowitz
 Comapany NameFarmhouse, Inc.
 July 31, 2020 Page 2
 FirstName LastName
Evan Horrowitz
Farmhouse, Inc.
July 31, 2020
Page 2
3.Since you disclose that you have no warrants outstanding, please remove your references
on the prospectus cover page to warrants and the receipt of proceeds from any cash
exercise of warrants.
About this Prospectus, page 6
4.On the cover page, you state that the selling shareholders are offering for resale shares of
your common stock that were initially purchased from you in private placement
transactions.  However, in this section you state that "the selling stockholder may, from
time to time, sell up to 5,454,689 shares of our common stock that it may purchase from
us from time to time at our sole discretion in the future pursuant to the Purchase
Agreement."  Please clarify how the selling shareholders received their shares, including
whether the shares are currently outstanding and held by the selling shareholders.  As
appropriate, file the Purchase Agreement as an exhibit.
Revenues, page 10
5.You disclose in this section that you generated revenue in the fiscal years ended
December 31, 2018 and December 31, 2019 from subscription fees related to your
WeedClub®portal.  You disclose on page 34, however, that membership in the
WeedClub® platform is free.  Please disclose the nature and amount of subscription fees
you derived from the WeedClub® platform in all the periods covered by the financial
statements.
Risk Factors, page 14
6.We note the statement that "Additional risks and uncertainties not currently known to us
or that we presently deem to be immaterial may also materially and adversely affect" your
business. Please delete or revise this statement as your risk factor section should address
current and known material risks.
Risks Relating to Use of New Technology, page 20
7.We note the references in this section to blockchain-based technology.  Please revise your
summary and business disclosure to discuss your plans to utilize such technology.
"Due to our connection to the cannabis industry...", page 22
8.You state in this risk factor that your common stock is quoted on the OTCQB.  In other
sections of the prospectus, you state that your shares are quoted on the OTC Market.  It
appears your stock is quoted on the OTC Pink.  Please revise disclosure throughout your
prospectus to state clearly that your shares are currently quoted on the Pink tier of the
OTC Market.

 FirstName LastNameEvan Horrowitz
 Comapany NameFarmhouse, Inc.
 July 31, 2020 Page 3
 FirstName LastName
Evan Horrowitz
Farmhouse, Inc.
July 31, 2020
Page 3
Selling Stockholders, page 26
9.You disclose in this section that the selling shareholders are offering 5,478,439 shares of
your common stock.  On the cover page, however, you state that they are
offering 5,454,689 shares.  Please revise.
Management's Discussion and Analysis of Financial Condition and Results of Operations, page
45
10.Please revise your disclosure to discuss the components of your revenue and expenses for
the financial periods presented and the reasons for the change in revenue and expenses for
comparable periods.  In this regard, we note the disclosure on page 10 that you derive
revenue from four sources: subscription fees related to the WeedClub portal, affiliate
advertising revenues, event ticket sales and sponsorships, and referral fees and revenue.
Refer to Item 303(a)(3) of Regulation S-K.  Also, disclose the minimum number of
months that you will be able to conduct your planned operations using currently available
capital resources.  If it is less than 12 months, disclose the minimum additional dollar
amount you will require to fund your business activities for the next 12 months.
Executive Compensation, page 47
11.Please disclose if Mr. Bostick earned any fees or other compensation as a result of his role
as a director.  Refer to Item 403(r) of Regulation S-K.
Market for Common Equity and Related Stockholder Matters, page 48
12.Please provide the market information required by Item 201(a) of Regulation S-K.  Refer
to Item 11(d) of Form S-1.
Incorporation of Certin Information by Reference, page 49
13.You are currently ineligible to incorporate information by reference into the Form S-1.
Refer to General Instruction VII to Form S-1.  Accordingly, please remove this section
from the prospectus.
Signatures, page 56
14.Your registration statement must be signed by your principal financial officer as well as
your controller or principal accounting officer.  Please have your controller or principal
accounting officer sign your next amendment, or indicate who is signing in that capacity.

 FirstName LastNameEvan Horrowitz
 Comapany NameFarmhouse, Inc.
 July 31, 2020 Page 4
 FirstName LastName
Evan Horrowitz
Farmhouse, Inc.
July 31, 2020
Page 4
Consolidated Balance Sheets for Fiscal Years Ended December 31, 2019, page 61
15.We note your intangible asset balances.  Please revise to disclose the following, if
material.
•Present separately your intangible assets balance from your goodwill balance on the
face of your balance sheet for each period presented.
•Present the gross carrying amount and accumulated amortization, both in total and by
major intangible asset class, for your intangible assets balance as of each period
presented.  Refer to ASC 350-30-50-2.
•Provide the useful lives of each major intangible asset class used to determine to
amortization expense.
•Show changes in the carrying amount of goodwill (e.g. a rollforward of the balance)
for each period presented.  Refer to ASC 350-20-50-1.
Note 2. Summary of Significant Accounting Policies
Revenue Recognition, page 69
16.For each revenue category, please revise to clarify and explain in greater detail your
performance obligations under your agreements, including judgments made concerning
the timing of satisfaction and in the allocation of the transaction price, if any. Refer to
ASC 606-10-50-12 and 606-10-50-17.  For example, for referral fees, it appears that you
recognize revenue when the "referee" and "potential target" consummate a business
transaction.  Accordingly, please describe your contractual performance obligations when
you refer your customer and what a consummated business transaction entails.
General
17.Please revise to include page numbers for all pages in your registration statement, in
particular the financial statements and related notes for the periods presented.  In addition,
revise the enumeration on the table of contents page to identify the pages on which the
information appears.
18.The prospectus does not include the information required by Items 403 and 404 of
Regulation S-K.  Please revise to provide this information. Refer to Item 11 of Form S-1.

            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 LastNameEvan Horrowitz
 Comapany NameFarmhouse, Inc.
 July 31, 2020 Page 5
 FirstName LastName
Evan Horrowitz
Farmhouse, Inc.
July 31, 2020
Page 5
              You may contact Joseph Cascarano, Staff Accountant, at (202) 551-3376 or Robert
Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions regarding
comments on the financial statements and related matters. Please contact Matthew Crispino,
Staff Attorney, at (202) 551-3456 or Kathleen Krebs, Special Counsel, at (202) 551-3350 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       John Heskett

United States securities and exchange commission logo
May 19, 2020
Evan Horrowitz
Chief Executive Officer
Farmhouse, Inc.
1355 Market Street, Suite 488
San Francisco, CA 94103
Re:Farmhouse, Inc.
Registration Statement on Form S-1
Filed May 15, 2020
File No. 333-238326
Dear Mr. Horrowitz:
            Our initial review of your registration statement indicates that it fails in numerous
material respects to comply with the requirements of the Securities Act of 1933, the rules and
regulations thereunder and the requirements of the form. More specifically, your financial
statements do not meet the updating requirements of Rule 8-08 of Regulation S-X.  Therefore,
we will not perform a detailed examination of the registration statement and we will not issue
comments.  We suggest that you consider filing a substantive amendment to correct the
deficiencies.
            We will provide more detailed comments relating to your registration statement
following our review of a substantive amendment that addresses these deficiencies.
            Please contact Joseph Cascarano, Staff Accountant, at (202) 551-3376 or Jan Woo, Legal
Branch Chief, at (202) 551-3453 with any questions.

Sincerely,
Division of Corporation Finance
Office of Technology
cc:       John Heskett