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                           January 5, 2022

       Victor Altomare
       Chief Executive Officer
       Fearless Films, Inc.
       467 Edgeley Blvd. Unit 2
       Concord, ON L4K 4E9
       Canada

                                                        Re: Fearless Films,
Inc.
                                                            Offering Statement
on Form 1-A
                                                            Post-qualification
Amendment No. 1
                                                            File No. 024-11698

       Dear Mr. Altomare:

                                                        This is to advise you
that we do not intend to review your amendment.

               We will consider qualifying your offering statement at your
request. If a participant in
       your offering is required to clear its compensation arrangements with
FINRA, please have
       FINRA advise us that it has no objections to the compensation
arrangements prior to
       qualification.

               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 Janice Adeloye at 202-551-3034 or Erin Jaskot at
202-551-3442 with any
       questions.





                           Sincerely,


                           Division of Corporation Finance

                           Office of Trade & Services
       cc:                                              Philip Magri