TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 15, 2023 Tommy Dunehew Director ZEUUS, Inc. 31 West 27th Street, 9th Floor New York, New York 10001 Re: ZEUUS, INC. Offering Statement on Form 1-A Post-qualification Amendment No. 1 Filed June 9, 2023 File No. 024-11697 Dear Tommy Dunehew: This is to advise you that we do not intend to review your amendment. We will consider qualifying your offering statement at your request. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification. 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. Please contact Rucha Pandit at (202) 551-6022 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Jessica Haggard