GREENWAY TECHNOLOGIES INC

The Company received a letter dated November 15, 2021, from the Securities and Exchange Commission (“SEC”) asking for the Company for comments on disclosures made in the Form 10-K for the Year Ended December 31, 2020 and in the Form 10-Q for the Period Ended June 30, 2021. The inquiry pertained to disclosures under Items 307 and 308 of Regulation S-K. Item 307 of Regulation S-K addresses “Disclosure Controls and Procedures” and Item 308 of Regulation S-K addresses “Internal Control Over Financial Reporting.” The Company responded to the inquiry. In a letter to the Company from the Securities and Exchange Commission dated February 2, 2022, the SEC stated, “We have completed our review of your filings.” This action closed the matter.

The Company received a letter dated August 7, 2023 from the SEC stating that disclosure was not adequate for the Form 10-K for the Fiscal Year Ended December 31, 2022 and the Form 10-Q for the Quarterly Period Ended March 31, 2023. The SEC comments related to Evaluation of Disclosure Controls and Procedures under Items 307 and of Regulation S-X. In particular, the SEC suggested that it should be concluded that Disclosure Controls and Procedures are ineffective. The SEC requested the Company to provide this disclosure in future filings and the Company has complied with the SEC’s request. The Company issued a letter dated September 3, 2023 to the SEC stating its intention to provide adequate disclosure in future filings. The SEC accepted the letter on September 13, 2023.

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