United States securities and exchange commission logo





                             September 23, 2021

       Lynda Chervil
       Chief Executive Officer
       Internet Sciences Inc.
       521 Fifth Ave, 17th Floor
       New York, NY 10175

                                                        Re: Internet Sciences
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed August 31,
2021
                                                            File No. 333-259214

       Dear Ms. Chervil:

              We have reviewed your 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.

       Registration Statement on Form S-1

       Risk Factors, page 9

   1.                                                   Please add a risk
factor that addresses you have a history of not satisfying your public
                                                        reporting requirements
under the federal securities laws. In this regard, we note that you
                                                        did not timely file the
Form 10-K for the fiscal year ended December 31, 2020 and the
                                                        quarterly report for
March 31, 2021. Further, we note that you did not file your Form 10-
                                                        K for the fiscal year
ended December 31, 2019 and the quarterly reports for March 31,
                                                        2020, June 30, 2020,
and September 30, 2020.
   2.                                                   Please clarify your
intentions as to whether you plan for both your Class A and Class B
                                                        common stock shares to
be quoted on an established trading market or listed on an
                                                        exchange, or just the
Class A common stock. Please also add a risk factor that addresses
                                                        how the market price of
the Class A and Class B common stock shares may diverge given
 Lynda Chervil
FirstName  LastNameLynda    Chervil
Internet Sciences Inc.
Comapany 23,
September   NameInternet
                2021     Sciences Inc.
September
Page  2     23, 2021 Page 2
FirstName LastName
         the differing trading volume, voting power, and markets that these
shares may trade upon.
3.       Please include a risk factor addressing the risks related to the
identified material
         weaknesses in internal control over financial reporting, which
resulted in management's
         conclusion that internal control over financial reporting were not
effective at December
         31, 2020 and disclosure controls and procedures were not effective at
December 31, 2020
         and June 30, 2021. Include a discussion of your remediation plan
including the expected
         timing of such activities and any material costs you expect to incur.
Dilution, page 14

4.       Please revise to clarify if this is a best efforts offering. If so,
revise to provide dilution
         information assuming various levels of securities are sold, similar to
your use of proceeds
         disclosures.
Underwriting, page 16

5.       Similarly, your disclosure in this section indicates that your
offering may be made on
         an underwritten, firm commitment basis. Please clarify that your
offering will be
         conducted on a best efforts basis. To the extent that you engage a
placement agent or an
         underwriter to sell your shares, please revise to describe your
placement agency or
         underwriting arrangement and file the placement appropriate agreement
as an exhibit.
         Further, please clarify why you reference a subsequent $50 million IPO
on page 21.
Incorporation by Reference, page 26

6.       It appears that you do not meet the eligibility requirements to be
able to incorporate by
         reference. Please note that in order to be able to incorporate by
reference, registrants must
         have filed all reports and other materials required to be filed by
Sections 13(a), 14, or
         15(d) of the Exchange Act during the preceding 12 months. See Section
VII.B of Form S-
         1. Please revise.
General

7.       Please briefly describe your current operations and business
activities beyond those
         relating to organizing and capital raising or financing activities.
You describe your
         business as    an information and communications technology company
that seeks to
         become a multi-industry technology-based enterprise primarily through
merger and
         acquisition of business segments in new media technologies, digital
telecommunication,
         data storage, IoT enabling technologies and cutting edge ICT
technologies for Data
         Analytics.    Given your lack of revenues, no or nominal assets and
business model
         involving acquiring new businesses after raising new capital, please
advise us whether you
         are a blank check company, as defined by Rule 419, or a shell company,
as defined by
         Rule 405. Please note that if you are a shell company or blank check
company, you are
         ineligible to incorporate your financial statements by reference and
your stockholders
         have additional restrictions as to exempted resales under Rule 144. If
you believe that you
 Lynda Chervil
Internet Sciences Inc.
September 23, 2021
Page 3
       are not a blank check company or shell company, please revise your
business disclosures
       to sufficiently describe your current business activities and operations
and also proposed
       business activities that are unrelated to raising funds to purchase new
businesses with such
       funds.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Joyce Sweeney, Senior Staff Accountant, at (202)
551-3449 or
Kathleen Collins, Accounting Branch Chief, at (202) 551-3499 if you have
questions regarding
comments on the financial statements and related matters. Please contact Edwin
Kim, Staff
Attorney, at (202) 551-3297 or Jan Woo, Legal Branch Chief, at (202) 551-3453
with any other
questions.



                                                             Sincerely,
FirstName LastNameLynda Chervil
                                                             Division of
Corporation Finance
Comapany NameInternet Sciences Inc.
                                                             Office of
Technology
September 23, 2021 Page 3
cc:       Jeff Turner, Esq.
FirstName LastName