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                             August 1, 2022

       Zhixin Liu
       Chief Executive Officer
       Datasea Inc.
       20th Floor, Tower B, Guorui Plaza
       1 Ronghua South Road, Technological Development Zone
       Beijing, People   s Republic of China 100176

                                                        Re: Datasea Inc.
                                                            Form 10-K for
fiscal year ended June 30, 2021
                                                            Filed September 28,
2021
                                                            File No. 001-38767

       Dear Ms. Liu:

              We have reviewed your July 18, 2022 response to our comment
letter and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to these comments 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
       comments apply to your facts and circumstances, please tell us why in
your response.

               After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       July 1, 2022 letter.

       Form 10-K for the Fiscal Year Ended June 30, 2021

       Table of Contents, page i

   1.                                                   We note your revised
proposed disclosure in response to prior comment 3. Please revise
                                                        your references to "our
PRC operating affiliate", "our consolidated VIE", "our affiliated
                                                        companies", and "our
Variable Interest Entities" that you continue to include in various
                                                        instances throughout
your proposed disclosures and instead use references such as "the"
                                                        PRC operating
affiliate, "the" Variable Interest Entities, etc.
       Item 1. Description of Business, page 1

   2.                                                   We note your response
and revised proposed disclosures to prior comment 5. Please
                                                        further explain why the
cost of revenue related to the VIE and WOFE are reflected in
 Zhixin Liu
Datasea Inc.
August 1, 2022
Page 2
      different columns in fiscal 2020 and 2021. In your response, address the
following:
          Explain what the "Cost of Revenue - VIE sold inventory that was
purchased from
           WOFE" in the VIE column for fiscal 2021 represents and clarify
whether the VIE
           sold the inventory it purchased from the WOFE to a third party.
          Explain why there is "Cost of Revenue - third parties" in the WOFE
column for fiscal
           2020 when there is no associated "Revenue - sales to third parties"
in the WOFE
           column.
          Explain what the "Cost of Revenue - WOFE sold inventory that was
purchased from
           VIE" in fiscal 2020 represents. If this is the cost associated with
the inventory that
           the WOFE sold to the VIE, revise the line item title to make this
clear.
3.    We note your revised proposed disclosures in response to prior comment 7.
Please revise
      to disclose the purpose of the RMB7,335,000 and RMB-1,640,500
intercompany transfers
      from the WFOE to the VIE. Clarify why there is a negative transfer from
the WFOE to
      the VIE and to the extent this represents a transfer from the VIE to the
WFOE, revise the
      "transfer from" and "transfer to" columns accordingly.
VIE Agreements, page 23

4.    We note your proposed disclosure in response to prior comment 10. Please
confirm your
      intent to include similar revisions in the Note 2 to your consolidated
financial statements.
Item 7. Management's Discussion and Analysis of Financial Condition and Results
of Operations
Overview, page 47

5.    Please confirm that you intend to include the information provided in
your response to
      prior comment 14 in your next filing. Also, when disclosing activities of
an entity, such
      as Hangzhou Zhangxun and Guozhong Times, ensure that it is clear these
entities are
      subsidiaries of the VIE.
       You may contact Joyce Sweeney, Senior Staff Accountant at 202-551-3449
or Kathleen
Collins, Accounting Branch Chief at 202-551-3499 with any questions.



                                                            Sincerely,
FirstName LastNameZhixin Liu
                                                            Division of
Corporation Finance
Comapany NameDatasea Inc.
                                                            Office of
Technology
August 1, 2022 Page 2
cc:       Huan Lou
FirstName LastName