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                    August 25, 2023

       Nicolas Link
       Chief Executive Officer
       Ilustrato Pictures International, Inc.
       26 Broadway, Suite 934
       New York, NY 10004

                                                        Re: Ilustrato Pictures
International, Inc.
                                                            Amendment No. 4 to
Registration Statement on Form 10-12G
                                                            Filed June 27, 2023
                                                            File No. 000-56487

       Dear Nicolas Link:

               We issued comments to you on the above captioned filing on July
14, 2023. 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 September
8, 2023.

               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 Thomas Jones at 202-551-3602 or Jay Ingram at
202-551-3397 with any
       questions.




                    Sincerely,


                    Division of Corporation Finance

                    Office of Manufacturing
       cc:                                              Scott Doney, Esq.