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                          January 11, 2021

       Peter Chen
       Chief Financial Officer
       Token Communities Ltd.
       136-2038th Avenue, Suite 9C
       Flushing, NY 11354

                                                        Re: Token Communities
Ltd.
                                                            Registration
Statement on Form 10-12G
                                                            Filed November 12,
2020
                                                            File No. 000-55688

       Dear Mr. Chen:

               We issued comments to you on the above captioned filing on
December 9, 2020. 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 Janaury
21, 2021.

               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 Jan Woo,
Legal Branch Chief, at (202) 551-3453 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Technology
       cc:                                              Jeffrey Stein