United States securities and exchange commission logo





                            January 28, 2021

       Yang Gui
       Chief Executive Officer
       Ecomat Inc
       40 Wall Street, 28th Floor
       New York, NY 10005

                                                        Re: Ecomat Inc
                                                            Current Report on
Form 8-K
                                                            Filed January 12,
2021
                                                            File No. 000-21613

       Dear Ms. Gui:

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

              Please respond to this comment 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
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this comment, we may have additional comments.

       Current Report on Form 8-K filed January 12, 2021

       Item 2.01. Completion of Acquisition or Disposition of Assets, page 1

   1.                                                   Based on your Form 10-Q
for the fiscal quarter ended September 30, 2020, it appears that
                                                        you were a shell
company, as defined in Exchange Act Rule 12b-2, prior to the
                                                        transactions described
in the Form 8-K. In this regard, we note that you have checked the
                                                        box on the cover of
Form 10-Q indicating that you are a shell company, and as of
                                                        September 30, 2020, you
had no assets and no or nominal operations. Please provide us
                                                        with your analysis of
whether the transactions described in the Form 8-K resulted in a
                                                        change in your shell
company status. If they did, please amend the Form 8-K to include
                                                        the disclosure required
by Items 2.01(f) and 5.06 of Form 8-K, including the financial
                                                        statements required by
Item 9.01(a) and (b) of Form 8-K.
               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.
 Yang Gui
Ecomat Inc
January 28, 2021
Page 2

       You may contact Taylor Beech at 202-551-4515 or Erin Jaskot at
202-551-4515 with any
questions.



                                                        Sincerely,
FirstName LastNameYang Gui
                                                        Division of Corporation
Finance
Comapany NameEcomat Inc
                                                        Office of Trade &
Services
January 28, 2021 Page 2
cc:       Ying Li
FirstName LastName