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                              August 4, 2020

       Ryohei Uetaki
       President, Chief Executive Officer, and Chief Financial Officer
       World Scan Project, Inc.
       2-18-23 Nishiwaseda, Shinjuku-Ku
       Tokyo, 162-0051, Japan

                                                        Re: World Scan Project,
Inc.
                                                            Pre-effective
Amendment 1 to Registration Statement on Form S-1
                                                            Filed July 23, 2020
                                                            File No. 333-239119

       Dear Mr. Uetaki:

               We have reviewed your amended registration statement and have
the following
       comments. In some of our comments we may ask you to provide us
information so that 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 that our comments apply to
your facts and
       circumstances or do not believe that an amendment is appropriate, please
tell us why in your
       response.

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

       Pre-effective Amendment 1 to Registration Statement on Form S-1 filed
July 23, 2020

       The Company, page 2

   1.                                                   Please clarify here
that you are a holding company.
       At present the Company generates revenue solely through inventory sold
to Drone Net..., page 5

   2.                                                   Disclosure here and
elsewhere indicates that if your relationship with Drone Net Co. Ltd.
                                                        or Drone Net should
terminate, you would lose your sole source of revenue and may be
                                                        forced to alter, cease,
or suspend your business operations in a worst case scenario.
                                                        Additionally,
disclosure on page 16 and elsewhere indicates that Drone Net will not
                                                        develop, manufacture,
purchase, or sell similar products to SkyFight-X, your sole product,
                                                        without your consent
through February 23, 2023. Tell us why you are not substantially
                                                        dependent upon Drone
Net as your sole customer and not required under Item
 Ryohei Uetaki
World Scan Project, Inc.
August 4, 2020
Page 2
      601(b)(10)(ii)(B) of Regulation S-K to file your product sale agreement
and your
      memorandum of understanding with Drone Net as exhibits. Alternatively,
file your
      product sale agreement and your memorandum of understanding with Drone
Net as
      exhibits.
At present we rely exclusively on G-Force, Inc. to manufacture our SkyFight-X
drones..., page 5

3.    Disclosure here and elsewhere indicates that if your relationship with
G-Force, Inc. or G-
      Force should terminate, your results of operations would be significantly
impacted. Tell
      us why you are not substantially dependent upon G-Force as your sole OEM
supplier
      and not required under Item 601(b)(10)(ii)(B) of Regulation S-K to file
your OEM
      agreement with G-Force as an exhibit. Alternatively, file your OEM
agreement with G-
      Force as an exhibit.
Additional Information, page 15

4.    You indicate in response to prior comment 5 that you plan to hire
additional employees,
      improve upon your current product offerings, research and develop new
product offerings,
      and develop a more definitive marketing plan in the next 12 months.
Disclose the known
      or estimated costs for each of these components of your plan of
operations in the next 12
      months. Additionally, specify the number of additional employees that you
intend to hire
      in the next 12 months.
        You may contact Dale Welcome, Staff Accountant, at (202) 551-3865 or W.
John Cash,
Accounting Branch Chief, at (202) 551-3768 if you have questions regarding
comments on the
financial statements and related matters. Please contact Edward M. Kelly,
Senior Counsel, at
(202) 551-3728 or Jay E. Ingram, Legal Branch Chief, at (202) 551-3397 with any
other
questions.



                                                           Sincerely,
FirstName LastNameRyohei Uetaki
                                                           Division of
Corporation Finance
Comapany NameWorld Scan Project, Inc.
                                                           Office of
Manufacturing
August 4, 2020 Page 2
cc:       Matthew C. McMurdo, Esq.
FirstName LastName