August 29, 2018

Rory J. Cutaia
Chief Executive Officer
nFusz, Inc.
344 S. Hauser Blvd., Suite 414
Los Angeles, CA 90036

       Re: nFusz, Inc.
           Registration Statement on Form S-1
           Filed August 14, 2018
           File No. 333-226840

Dear Mr. Cutaia:

       We have limited our review of your registration statement to those
issues we have
addressed in our 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 this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments.

Registration Statement on Form S-1

Risk Factors
Risks Related to the Proposed Sound Concepts Acquisition, page 15

1.     Address here how you intend to raise the funds required to pay the Sound
Concepts
       acquisition cash payment. Additionally, given that the success of this
offering appears to
       bear significantly on whether the acquisition will be consummated, you
should include
       risk factor disclosure that investors will not have the Rule 419
protections typically
       associated with blank check offerings (e.g., the funds will not be held
in escrow pending
       the consummation of the acquisition, and that you will have immediate
access to the funds
       of this offering whether or not the acquisition is completed).
 Rory J. Cutaia
nFusz, Inc.
August 29, 2018
Page 2
The Proposed Sound Concepts Acquisition, page 28

2.       We note your disclosure in the use of proceeds section that you may
use a "material
         portion" of the net proceeds from this offering to fund all or part of
the acquisition cash
         payment. Expand your disclosure to explain how you intend to make the
cash payment
         required by the terms of the letter of intent without using proceeds
from this offering. We
         note your disclosure that as of June 30, 2018, you had cash of
approximately $1.4 million.
         If applicable, disclose here and in the risk factors section that your
ability to make the
         required cash payment is dependent upon the success of this offering.
3.       Regarding your proposed acquisition of Sound Concepts, please fully
comply with Rule 3-
         05 and Article 11 of Regulation S-X or Rules 8-04 and 8-05 of
Regulation S-X, as
         applicable, or advise us. We refer you to FRC 506.02(c)(ii) for
guidance when
         determining whether an acquisition is probable.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

        You may contact Joseph Cascarano, Staff Accountant, at (202) 551-3376
or Robert S.
Littlepage, Accountant Branch Chief, at (202) 551-3361 if you have questions
regarding
comments on the financial statements and related matters. Please contact Joshua
Shainess,
Attorney-Adviser, at (202) 551-7951 or Kathleen Krebs, Special Counsel, at
(202) 551-
3350 with any other questions.



FirstName LastNameRory J. Cutaia                              Sincerely,
Comapany NamenFusz, Inc.
                                                              Division of
Corporation Finance
August 29, 2018 Page 2                                        Office of
Telecommunications
FirstName LastName