Company: TGNT
Filing Date: 2025-05-07
Form Type: CORRESP
Source: 0001477932-25-003417
Chunk: 0

Company: Totaligent, Inc.
Filing Date: 2025-05-07
Form: CORRESP
Chunk 0
---
<div align='center'>TOTALIGENT, INC.

3651 FAU Blvd, Suite 400

Boca Raton, FL 22431

May 7, 2025</div>

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

| Re: | Totaligent, Inc. Registration Statement on Form S-1 File No. 333-286843 |

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Totaligent, Inc., a Delaware corporation, respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 5:00 p.m., Eastern Time, on Friday, May 9, 2025, or as soon thereafter as is practicable. Please call our counsel, David Ficksman of TroyGould PC at 818 469 4200 to provide notice of effectiveness.

| Very truly yours,   TOTALIGENT, INC. |                         |
| By:                                  | /s/ Edward C. DeFeudis  |
|                                      | Edward C. DeFeudis      |
|                                      | Chief Executive Officer |