May 30, 2019 Patrick Herguth Chief Executive Officer MYnd Analytics, Inc. 26522 La Alameda Suite 290 Mission Viejo, CA 92691 Re: MYnd Analytics, Inc. Form 10-K for the Year Ended September 30, 2018 File No. 001-35527 Dear Mr. Herguth: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Beverages, Apparel and Mining