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                     March 5, 2024

       Sabir Saleem
       Chief Executive Officer, Chief Financial and Accounting Officer
       Free Flow, Inc.
       6269 Caledon Road
       King George, VA 22485

                                                        Re: Free Flow, Inc.
                                                            Form 10-K for the 
Fiscal Year Ended December 31, 2022
                                                            File No. 000-54868

       Dear Sabir Saleem:

              We issued a comment on the above captioned filing on November 15, 
2023. On January
       17, 2024, we issued a follow-up letter informing you that the comment 
remained outstanding and
       unresolved, and absent a substantive response, we would act consistent 
with our obligations
       under the federal securities laws.

                As you have not provided a substantive response, we are 
terminating our review and will
       take further steps as we deem appropriate. These steps include releasing 
publicly, through the
       agency's EDGAR system, all correspondence, including this letter, 
relating to the review of your
       filing, consistent with the staff's decision to publicly release comment 
and response letters
       relating to disclosure filings it has reviewed.

              Please contact Keira Nakada at 202-551-3659 or Suying Li at 
202-551-3335 with any
       questions.



                                                                                
                     Sincerely,

                                                                                
                     Division of Corporation Finance
                                                                                
                     Office of Trade & Services