TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 5, 2022 Joseph Richard Moran Chief Executive Officer Blue Chip Capital Group Inc. 269 South Beverly Drive Suite 373 Beverly Hills, CA 90212 Re: Blue Chip Capital Group Inc. Amendment No. 3 to Draft Registration Statement on Form S-1 Submitted November 30, 2022 CIK No. 0001932213 Dear Joseph Richard Moran: We have reviewed your amended draft 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 providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. 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 the information you provide in response to these comments and your amended draft registration statement or filed registration statement, we may have additional comments. Amendment No. 3 to Draft Registration Statement on Form S-1 General 1. Please be advised that we are deferring review of your amendment submitted November 30, 2022, as it is not substantially complete. For example: Please update to include unaudited interim financials for the period ended August 31, 2022. If you omitted interim financial statements in reliance on section 71003 of the Fixing America's Surface Transportation Act (FAST Act), and our guidance in Question 1 in the FAST Act C&DIs issued on August 17, 2017, advise us in writing; Joseph Richard Moran Blue Chip Capital Group Inc. December 5, 2022 Page 2 You continue to include unaudited interim financial statements for the periods ended February, 28, 2022 and February 28, 2021 in your filing. Please revise accordingly; Please update Management s Discussion and Analysis, including Results of Operations and Liquidity, to reflect the most recent periods presented; and Please update Item 4 (Controls and Procedures) to reflect the most recent periods presented. You may contact David Irving at (202) 551-3321 or Sharon Blume, Accounting Branch Chief, at (202) 551-3474 if you have questions regarding comments on the financial statements and related matters. Please contact Eric Envall at (202) 551-3234 or David Lin at (202) 551- 3552 with any other questions. FirstName LastNameJoseph Richard Moran Sincerely, Comapany NameBlue Chip Capital Group Inc. Division of Corporation Finance December 5, 2022 Page 2 Office of Finance FirstName LastName