United States securities and exchange commission logo





                               July 6, 2021

       Michael Pollastro
       Chief Executive Officer
       Global Warming Solutions, Inc.
       28751 Rancho CA RD, Suite 100
       Temecula, CA 92590

                                                        Re: Global Warming
Solutions, Inc.
                                                            Amendment No. 4 to
Registration Statement on Form 10-12G
                                                            Filed June 21, 2021
                                                            File No. 000-53170

       Dear Mr. Pollastro:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

            After reviewing your response and any amendment you may file in
response to these
       comments, we may have additional comments.

       Amendment No. 4 to Form 10-12G Filed June 21, 2021

       Item 1. Business
       Business Strategy
       Industry Overview, page 6

   1.                                                   Please refer to your
response to comment 1. Please confirm our understanding that your
                                                        decision to divest and
discontinue all of your operations pertaining to CBD sales was
                                                        made some time after
you issued the May 4, 2021 press release stating otherwise. In this
                                                        regard, please also
confirm, if true, that Green Holistic Solutions, Inc. is not your
                                                        "Agricultural
Subsidiary" and that the issuance of 18 million shares in Green Holistic
                                                        Solutions, Inc. does
not represent a majority or controlling interest. In this regard, we note
                                                        that Green Holistic
Solutions, Inc. has been formed by two of your significant
                                                        shareholders; please
provide related party disclosure in future filings.
 Michael Pollastro
Global Warming Solutions, Inc.
July 6, 2021
Page 2
Description of Business
Patents, Trademarks, Trade Secrets and Other Intellectual Property
Exclusive Rights License Technology, page 7

2.    We re-issue comment 2 in part, as you have not revised your disclosure to
clarify who
      holds the patent to the patented turbine technology and the terms of your
licensing
      arrangement. In this regard, we note your press releases dated May 11 and
26, 2021
      suggest that you are licensing this technology from Dr. Yuri Abramov.
        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 Nicholas Lamparski at 202-551-4695 or Mara Ransom at
202-551-3264
with any other questions.



                                                           Sincerely,
FirstName LastNameMichael Pollastro
                                                           Division of
Corporation Finance
Comapany NameGlobal Warming Solutions, Inc.
                                                           Office of Trade &
Services
July 6, 2021 Page 2
cc:       Carl G. Hawkins, Esq.
FirstName LastName