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<edgarSubmission xmlns="http://www.sec.gov/edgar/formc" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>C-U</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <filerCik>0001790674</filerCik>
          <filerCcc>XXXXXXXX</filerCcc>
        </filerCredentials>
        <fileNumber>020-25923</fileNumber>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
      </flags>
    </filerInfo>
  </headerData>
  <formData>
    <issuerInformation>
      <progressUpdate>The Offering closed successfully on April 24, 2020, having received investment commitments of $1,070,000.</progressUpdate>
      <issuerInfo>
        <nameOfIssuer>Delee Corp</nameOfIssuer>
        <legalStatus>
          <legalStatusForm>Corporation</legalStatusForm>
          <jurisdictionOrganization>DE</jurisdictionOrganization>
          <dateIncorporation>11-14-2016</dateIncorporation>
        </legalStatus>
        <issuerAddress>
          <com:street1>1211 SAN DARIO AVENUE</com:street1>
          <com:city>LAREDO</com:city>
          <com:stateOrCountry>TX</com:stateOrCountry>
          <com:zipCode>78040</com:zipCode>
        </issuerAddress>
        <issuerWebsite>https://www.delee.co/</issuerWebsite>
      </issuerInfo>
      <companyName>OpenDeal Portal LLC</companyName>
      <commissionCik>0001751525</commissionCik>
      <commissionFileNumber>007-00167</commissionFileNumber>
      <crdNumber>283874</crdNumber>
    </issuerInformation>
    <offeringInformation>
      <compensationAmount>At the conclusion of the offering, the issuer shall pay a fee of six percent (6%) of the amount raised in the offering to the intermediary.</compensationAmount>
      <financialInterest>The Intermediary will also receive compensation in the form of securities equal to 2% of the total number of securities sold in the offering.</financialInterest>
      <securityOfferedType>Other</securityOfferedType>
      <securityOfferedOtherDesc>Crowd Safe Units of SAFE (Simple Agreement for Future Equity)</securityOfferedOtherDesc>
      <noOfSecurityOffered>75000</noOfSecurityOffered>
      <price>1.00000</price>
      <offeringAmount>75000.00</offeringAmount>
      <overSubscriptionAccepted>Y</overSubscriptionAccepted>
      <overSubscriptionAllocationType>Other</overSubscriptionAllocationType>
      <descOverSubscription>At the Company's discretion.</descOverSubscription>
      <maximumOfferingAmount>1070000.00</maximumOfferingAmount>
      <deadlineDate>04-24-2020</deadlineDate>
    </offeringInformation>
    <annualReportDisclosureRequirements>
      <currentEmployees>15.00</currentEmployees>
      <totalAssetMostRecentFiscalYear>644162.00</totalAssetMostRecentFiscalYear>
      <totalAssetPriorFiscalYear>814285.00</totalAssetPriorFiscalYear>
      <cashEquiMostRecentFiscalYear>160873.00</cashEquiMostRecentFiscalYear>
      <cashEquiPriorFiscalYear>646306.00</cashEquiPriorFiscalYear>
      <actReceivedMostRecentFiscalYear>163877.00</actReceivedMostRecentFiscalYear>
      <actReceivedPriorFiscalYear>649285.00</actReceivedPriorFiscalYear>
      <shortTermDebtMostRecentFiscalYear>-1333.00</shortTermDebtMostRecentFiscalYear>
      <shortTermDebtPriorFiscalYear>1333.00</shortTermDebtPriorFiscalYear>
      <longTermDebtMostRecentFiscalYear>750.00</longTermDebtMostRecentFiscalYear>
      <longTermDebtPriorFiscalYear>2057.00</longTermDebtPriorFiscalYear>
      <revenueMostRecentFiscalYear>0.00</revenueMostRecentFiscalYear>
      <revenuePriorFiscalYear>0.00</revenuePriorFiscalYear>
      <costGoodsSoldMostRecentFiscalYear>114149.57</costGoodsSoldMostRecentFiscalYear>
      <costGoodsSoldPriorFiscalYear>309441.00</costGoodsSoldPriorFiscalYear>
      <taxPaidMostRecentFiscalYear>1200.00</taxPaidMostRecentFiscalYear>
      <taxPaidPriorFiscalYear>0.00</taxPaidPriorFiscalYear>
      <netIncomeMostRecentFiscalYear>-168816.00</netIncomeMostRecentFiscalYear>
      <netIncomePriorFiscalYear>-382462.00</netIncomePriorFiscalYear>
      <issueJurisdictionSecuritiesOffering>AL</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>AK</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>AZ</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>AR</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>CA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>CO</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>CT</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>DE</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>DC</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>FL</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>GA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>HI</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>ID</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>IL</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>IN</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>IA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>KS</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>KY</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>LA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>ME</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>MD</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>MA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>MI</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>MN</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>MS</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>MO</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>MT</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>NE</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>NV</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>NH</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>NJ</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>NM</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>NY</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>NC</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>ND</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>OH</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>OK</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>OR</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>PA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>PR</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>RI</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>SC</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>SD</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>TN</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>TX</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>UT</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>VT</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>VA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>WA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>WV</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>WI</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>WY</issueJurisdictionSecuritiesOffering>
    </annualReportDisclosureRequirements>
    <signatureInfo>
      <issuerSignature>
        <issuer>Delee Corp</issuer>
        <issuerSignature>Liza Paola Velarde Calvillo</issuerSignature>
        <issuerTitle>Chief Executive Officer</issuerTitle>
      </issuerSignature>
      <signaturePersons>
        <signaturePerson>
          <personSignature>Liza Paola Velarde Calvillo</personSignature>
          <personTitle>Chief Executive Officer and Director</personTitle>
          <signatureDate>04-27-2020</signatureDate>
        </signaturePerson>
        <signaturePerson>
          <personSignature>Alejandro Abarca Blanco</personSignature>
          <personTitle>Chief Technology Officer and Director</personTitle>
          <signatureDate>04-27-2020</signatureDate>
        </signaturePerson>
        <signaturePerson>
          <personSignature>Juan Felipe Yee de Leon</personSignature>
          <personTitle>Chief Operating Officer and Director</personTitle>
          <signatureDate>04-27-2020</signatureDate>
        </signaturePerson>
      </signaturePersons>
    </signatureInfo>
  </formData>
</edgarSubmission>
