TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 15, 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 completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Technology cc: Huan Lou