January 16, 2020 Thomas Oxenreiter Chief Financial Officer Geospatial Corp 229 Howes Run Road Saver, PA 16055 Re: Geospatial Corp Form 10-K for Fiscal Year Ended December 31, 2018 Filed April 16, 2020 File No. 000-55937 Dear Mr. Oxenreiter: 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