March 5, 2019

Tim Shannon
President, Director and Chief Executive Officer
24/7 Kid Doc, Inc.
8269 Burgos Ct.
Orlando, FL 32836

       Re: 24/7 Kid Doc, Inc.
           Form 10-12G
           Filed February 27, 2019
           File No. 000-27251

Dear Mr. Shannon:

       Our preliminary review of your filing indicates that it fails to comply
with the
requirements of the Securities Exchange Act of 1934, the related rules and
regulations, and the
requirements of the form. We note the specific requirements with which your
registration
statement fails to comply in our following comment.

        Please be advised that your registration statement will automatically
become effective
sixty days after filing. Upon effectiveness, you will become subject to the
reporting
requirements of the Securities Exchange Act of 1934, even if we have not
resolved the issue
noted in the following comment. If you do not believe that you can comply with
our comment
within this time period, you may withdraw your registration statement and
resubmit a new
registration statement when you have revised your filing.

Form 10-12G Filed February 27, 2019

General

1.     Please update your financial statements to include audited financial
statements for the
       fiscal year ended December 31, 2018, in compliance with Item 8-08 of
Regulation S-X.
       Please contact Katherine Bagley at (202) 551-2545 with any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Consumer
Products