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                               November 16, 2020

       Suzanne Cope
       Chief Executive Officer
       Deseo Swimwear Inc.
       2120 K Street     Unit 2
       San Diego, California 92102

                                                        Re: Deseo Swimwear Inc.
                                                            Amendment No. 3 to
Registration Statement on Form S-1
                                                            Filed November 6,
2020
                                                            File No. 333-249308

       Dear Ms. Cope:

             We have reviewed your amended registration statement 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 this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 3 to Form S-1

       Risk Factors, page 6

   1.                                                   We note in your Form
10-K/A filed November 2, 2020 that you disclose that your
                                                        disclosure controls and
procedures were not effective. Please include a risk factor on the
                                                        risks of ineffective
disclosure controls and procedures. If your internal control over
                                                        financial reporting was
also ineffective, then please address these risks as well. Please also
                                                        provide disclosure
about the reasons why your disclosure controls and procedures and
                                                        internal control over
financial reporting were ineffective and the steps taken to address
                                                        any material weakness.
 Suzanne Cope
Deseo Swimwear Inc.
November 16, 2020
Page 2

       Please contact Asia Timmons-Pierce, Special Counsel, at 202-551-3754 or
Jay Ingram,
Legal Branch Chief, at 202-551-3397 with any questions.



FirstName LastNameSuzanne Cope                          Sincerely,
Comapany NameDeseo Swimwear Inc.
                                                        Division of Corporation
Finance
November 16, 2020 Page 2                                Office of Manufacturing
FirstName LastName