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                    November 5, 2021

       Isaac H. Sutton
       Chairman and Chief Executive Officer
       Corporate Universe, Inc.
       2093 Philadelphia Pike #8334
       Claymont, DE 19703

                                                        Re: Corporate Universe,
Inc.
                                                            Registration
Statement on Form 10-12G
                                                            Filed April 26,
2021
                                                            File No. 000-56271

       Dear Mr. Sutton:

                We issued comments to you on the above captioned filing on
August 20, 2021. As of the
       date of this letter, these comments remain outstanding and unresolved.
We expect you to
       provide a complete, substantive response to these comments by November
19, 2021. If you do
       not respond, we will, consistent with our obligations under the federal
securities laws, decide
       how we will seek to resolve material outstanding comments and complete
our review of your
       filing and your disclosure. Among other things, we may decide to release
publicly, through the
       agency's EDGAR system, all correspondence, including this letter,
relating to the review of your
       filings, consistent with the staff's decision to publicly release
comment and response letters
       relating to disclosure filings it has reviewed.

              Please contact Ronald (Ron) E. Alper at 202-551-3329 or James
Lopez at 202-551-3536
       with any questions.




                    Sincerely,


                    Division of Corporation Finance

                    Office of Real Estate & Construction
       cc:                                              Matt Stout