May 3, 2018

Via Edgar

United State Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, DC 20549

Attention:   Heather Clark

 Melissa Raminpour

Re: Zev Ventures, Inc.

Form 10-K for the Year Ended December 31, 2017

Filed March 28, 2018

File No. 333-205271

Dear Ms. Clark and Ms. Raminpour:

We are filing this correspondence regarding the annual report on Form 10-K (the “10-K”) in response to the letter, dated April 24, 2018, (the “Letter”), sent to Zev Turetsky, regarding Zev Ventures, Inc. (the “Company”). This response letter, along with the amended 10-K (the “10-K/A”), addresses the concerns you have expressed. The following numbered responses correspond to the comment number in the Letter.

Form 10-K for the Year Ended December 31, 2017

Item 9A. Controls and Procedures, page 7

1. Please amend your filing to provide management's annual report on internal control over financial reporting as required by Item 308(a) of Regulation S-K.

We have filed the 10-K/A in order to comply with the reporting as required by Item 308(a) of Regulation S-K.

Please direct your correspondence regarding this matter to the undersigned.