# EDGAR Filing Document

**Accession Number:** 0001290658
**File Stem:** 0000000000-23-001695
**Filing Date:** 2023-2
**Character Count:** 3483
**Document Hash:** 7deecc1d070827c37d04d7a4973e98b1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001695.hdr.sgml**: 20230605

**ACCESSION NUMBER**: 0000000000-23-001695

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230221

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** IIOT-OXYS, Inc.
- **CENTRAL INDEX KEY:** 0001290658
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **IRS NUMBER:** 562415252
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 705 CAMBRIDGE ST.
- **CITY:** CAMBRIDGE
- **STATE:** MA
- **ZIP:** 02141
- **BUSINESS PHONE:** 401-307-3092

**MAIL ADDRESS:**
- **STREET 1:** 705 CAMBRIDGE ST.
- **CITY:** CAMBRIDGE
- **STATE:** MA
- **ZIP:** 02141

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Gotham Capital Holdings, Inc.
- **DATE OF NAME CHANGE:** 20150805

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Creative Beauty Supply of New Jersey CORP
- **DATE OF NAME CHANGE:** 20040517
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001683168-23-000815

## Text-Extract

```

United States securities and exchange commission logo

                 February 21, 2023

       Clifford Emmons
       Chief Executive Officer
       IIOT-OXYS, Inc.
       705 Cambridge Street
       Cambridge, MA 02141

                                                        Re: IIOT-OXYS, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed February 13,
2023
                                                            File No. 333-269731

       Dear Clifford Emmons:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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 Marion Graham, Law Clerk, at 202-551-6521 or Jan
Woo, Legal Branch
       Chief, at 202-551-3453 with any questions.

                 Sincerely,

                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Brian Higley

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

February 21, 2023

Clifford Emmons
Chief Executive Officer
IIOT-OXYS, Inc.
705 Cambridge Street
Cambridge, MA 02141

Re: IIOT-OXYS, Inc.
Registration Statement on Form S-1
Filed February 13, 2023
File No. 333-269731

Dear Clifford Emmons:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Marion Graham, Law Clerk, at 202-551-6521 or Jan Woo, Legal Branch Chief, at 202-551-3453 with any questions.

Sincerely,

Division of Corporation Finance
Office of Technology

cc: Brian Higley