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                     January 17, 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 to you on the above captioned filing on 
November 15, 2023. As of
       the date of this letter, the comment remains outstanding and unresolved. 
We expect you to
       provide a complete, substantive response to the comment by January 31, 
2024.

               If you do not respond, we will, consistent with our obligations 
under the federal securities
       laws, decide how we will seek to resolve the material outstanding 
comment and complete our
       review of your filing and your disclosure. Among other things, we may 
decide to release
       publicly, through the agency's EDGAR system, all correspondence, 
including this letter, relating
       to the review of your filings, 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