United States securities and exchange commission logo 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