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<edgarSubmission xmlns="http://www.sec.gov/edgar/formc" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>C-U</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <filerCik>0001455437</filerCik>
          <filerCcc>XXXXXXXX</filerCcc>
        </filerCredentials>
        <fileNumber>020-24475</fileNumber>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
      </flags>
    </filerInfo>
  </headerData>
  <formData>
    <issuerInformation>
      <progressUpdate>The amount raised at the time of closing is $78,500</progressUpdate>
      <issuerInfo>
        <nameOfIssuer>SARITAS MACARONI &amp; CHEESE INC</nameOfIssuer>
        <legalStatus>
          <legalStatusForm>Corporation</legalStatusForm>
          <jurisdictionOrganization>NY</jurisdictionOrganization>
          <dateIncorporation>10-19-2005</dateIncorporation>
        </legalStatus>
        <issuerAddress>
          <com:street1>197 1ST AVE</com:street1>
          <com:city>NEW YORK</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10003</com:zipCode>
        </issuerAddress>
        <issuerWebsite>www.smacnyc.com</issuerWebsite>
      </issuerInfo>
      <companyName>StartEngine Capital, LLC</companyName>
      <commissionCik>0001665160</commissionCik>
      <commissionFileNumber>007-00007</commissionFileNumber>
    </issuerInformation>
    <offeringInformation>
      <compensationAmount>6 percent</compensationAmount>
      <financialInterest>N/A</financialInterest>
      <securityOfferedType>Other</securityOfferedType>
      <securityOfferedOtherDesc>Convertible Note</securityOfferedOtherDesc>
      <noOfSecurityOffered>10000</noOfSecurityOffered>
      <price>1.00000</price>
      <priceDeterminationMethod>N/A</priceDeterminationMethod>
      <offeringAmount>10000.00</offeringAmount>
      <overSubscriptionAccepted>Y</overSubscriptionAccepted>
      <overSubscriptionAllocationType>Other</overSubscriptionAllocationType>
      <descOverSubscription>At issuer's discretion</descOverSubscription>
      <maximumOfferingAmount>107000.00</maximumOfferingAmount>
      <deadlineDate>12-10-2018</deadlineDate>
    </offeringInformation>
    <annualReportDisclosureRequirements>
      <currentEmployees>11.00</currentEmployees>
      <totalAssetMostRecentFiscalYear>810893.17</totalAssetMostRecentFiscalYear>
      <totalAssetPriorFiscalYear>787233.71</totalAssetPriorFiscalYear>
      <cashEquiMostRecentFiscalYear>413809.71</cashEquiMostRecentFiscalYear>
      <cashEquiPriorFiscalYear>454610.53</cashEquiPriorFiscalYear>
      <actReceivedMostRecentFiscalYear>1354.09</actReceivedMostRecentFiscalYear>
      <actReceivedPriorFiscalYear>28935.64</actReceivedPriorFiscalYear>
      <shortTermDebtMostRecentFiscalYear>341311.77</shortTermDebtMostRecentFiscalYear>
      <shortTermDebtPriorFiscalYear>373512.94</shortTermDebtPriorFiscalYear>
      <longTermDebtMostRecentFiscalYear>1488711.82</longTermDebtMostRecentFiscalYear>
      <longTermDebtPriorFiscalYear>1542911.82</longTermDebtPriorFiscalYear>
      <revenueMostRecentFiscalYear>939146.00</revenueMostRecentFiscalYear>
      <revenuePriorFiscalYear>998930.49</revenuePriorFiscalYear>
      <costGoodsSoldMostRecentFiscalYear>256623.83</costGoodsSoldMostRecentFiscalYear>
      <costGoodsSoldPriorFiscalYear>262053.94</costGoodsSoldPriorFiscalYear>
      <taxPaidMostRecentFiscalYear>3450.00</taxPaidMostRecentFiscalYear>
      <taxPaidPriorFiscalYear>3450.00</taxPaidPriorFiscalYear>
      <netIncomeMostRecentFiscalYear>125773.71</netIncomeMostRecentFiscalYear>
      <netIncomePriorFiscalYear>125609.09</netIncomePriorFiscalYear>
      <issueJurisdictionSecuritiesOffering>AL</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>AK</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>AZ</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>AR</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>CA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>CO</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>CT</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>DE</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>DC</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>FL</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>GA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>HI</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>ID</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>IL</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>IN</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>IA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>KS</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>KY</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>LA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>ME</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>MD</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>MA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>MI</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>MN</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>MS</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>MO</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>MT</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>NE</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>NV</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>NH</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>NJ</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>NM</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>NY</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>NC</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>ND</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>OH</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>OK</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>OR</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>PA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>PR</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>RI</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>SC</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>SD</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>TN</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>TX</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>UT</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>VT</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>VA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>WA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>WV</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>WI</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>WY</issueJurisdictionSecuritiesOffering>
    </annualReportDisclosureRequirements>
    <signatureInfo>
      <issuerSignature>
        <issuer>SARITAS MACARONI &amp; CHEESE INC</issuer>
        <issuerSignature>Sarita Ekya</issuerSignature>
        <issuerTitle>CEO, Principal Executive Officer and Director, Principal Financial Officer and Principal Accounting Officer</issuerTitle>
      </issuerSignature>
      <signaturePersons>
        <signaturePerson>
          <personSignature>Sarita Ekya</personSignature>
          <personTitle>CEO, Principal Executive Officer and Director, Principal Financial Officer and Principal Accounting Officer</personTitle>
          <signatureDate>12-11-2018</signatureDate>
        </signaturePerson>
      </signaturePersons>
    </signatureInfo>
  </formData>
</edgarSubmission>
