<SEC-DOCUMENT>0001104659-22-034162.txt : 20220428
<SEC-HEADER>0001104659-22-034162.hdr.sgml : 20220428
<ACCEPTANCE-DATETIME>20220316060603
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-22-034162
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20220316

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Genius Group Ltd
		CENTRAL INDEX KEY:			0001847806
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-EDUCATIONAL SERVICES [8200]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			U0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8 AMOY STREET #01-01
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			049950
		BUSINESS PHONE:		6589401200

	MAIL ADDRESS:	
		STREET 1:		8 AMOY STREET #01-01
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			049950
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="margin: 0pt">&nbsp;</P>

<P STYLE="text-align: right; margin: 0pt"><IMG SRC="tm219610d30_correspimg001.jpg" ALT="">&nbsp;</P>

<P STYLE="margin: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">VIA EDGAR</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">March 15, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Division of Corporate Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Office of Trade and Services</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Attn: Erin Jaskot</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Re: Genius Group Ltd.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Amendment No. 7 to Registration Statement on
Form F-1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Filed February 25, 2022</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>File No. 333-257700</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dear Ms. Jaskot,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Genius Group Ltd (the &#8220;Company,&#8221; &#8220;we,&#8221;
 &#8220;our&#8221; or &#8220;us&#8221;) hereby transmits the Company&#8217;s response to the comment letter received from the staff (the
 &#8220;Staff&#8221;) of the U.S. Securities and Exchange Commission (the &#8220;Commission&#8221;) on March 14, 2022, regarding the Registration
Statement on Form F-1 filed with the Commission on February 25, 2022.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><IMG SRC="tm219610d30_correspimg001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the Staff&#8217;s convenience, we have repeated
below the Staff&#8217;s comments in italics and have followed each comment with the Company&#8217;s response. Disclosure changes made
in response to the Staff&#8217;s comments have been made in Amendment No. 8 (&#8220;Amendment No. 8&#8221;) to the Registration Statement
on Form F-1, which is being filed with the Commission contemporaneously with the submission of this letter. Caption and page references
herein correspond to those set forth in Amendment No. 8.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Amendment No. 7 to Registration Statement on
Form F-1 Filed February 25, 2022 Prospectus Summary, page 9</B>&#9;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>1. We note that you have updated the graphic
located at the beginning of the prospectus but the graphic on page 9 was not revised. As previously requested, please revise your graphics
reflecting &quot;Our Revenue Growth&quot; and &quot;Our Financial Growth&quot; to include disclosure of the Pre-IPO Group's actual revenues,
EBITDA, total assets and shareholders&#8217; equity as of and for the period ended 2020 and the first half of 2021. Also, it appears that
the column reflecting total assets and shareholders' equity for eight companies (pro forma) should be labeled 2021 H1 rather than 2020
H1. Please advise or revise.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Response: As noted by the Staff, the
graphic for &quot;Our Revenue Growth&quot; and &quot;Our Financial Growth&#8221; was correctly modified in the inside cover of the prospectus
included in Amendment No. 7 to reflect the Pre-IPO Group's actual revenues, EBITDA, total assets and shareholders&#8217; equity as of
and for the period ended 2020 and the first half of 2021. The column reflecting total assets and shareholders' equity for eight companies
(pro forma) was also correctly labeled 2021 H1 rather than 2020 H1.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The same graphic for &quot;Our Revenue
Growth&quot; and &quot;Our Financial Growth&#8221; has now been corrected so that the graphic on page 9 of Amendment No. 8 matches the
graphic for &quot;Our Revenue Growth&quot; and &quot;Our Financial Growth&#8221; in the inside cover.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><IMG SRC="tm219610d30_correspimg001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Capitalization, page 65</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>2. Refer to comment 10 of our letter dated
September 28, 2021 and your response in your correspondence dated October 20, 2021. You responded that when the number of ordinary shares
and pricing of the shares in this offering are determined, then the pro forma as adjusted column in the Capitalization section will match
the combined totals in the pro forma balance sheet. However, the amount of your cash and cash equivalents in the pro forma as adjusted
column of your capitalization table still does not agree to the amount in your pro forma balance sheet on page 73. Please reconcile and
revise these disclosures.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Response: We have amended the table
in the Capitalization section on page 65 of Amendment No. 8 to correct the amount of &#8220;Cash and cash equivalents&#8221; under the
column &#8220;Pro forma As Adjusted&#8221; to be $13,913,302.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">We have also added the following disclosure
in Footnote 4 to the pro forma Balance Sheet on page 75 of Amendment No. 8 in order to provide additional clarity on the difference between
the precise amount in the Capitalization section and the rounded amount in the Balance Sheet: &#8220;The amount of Cash and cash equivalents
under the column &#8220;Combined Total&#8221; of $13,915 differs from the cash and cash equivalents total of $13,913,302 in the Capitalization
section on page 65 due to the effect of rounding.&#8221;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>3. The last paragraph on page 66 discussing
your capitalization states that the &quot;Pro Forma totals above differ to the respective Combined Totals in the pro forma Balance Sheet
in the Selected Combined and Consolidated Financial Data section due to inclusion in the pro forma Balance Sheet of the effect of the
sale of ordinary shares in this offering.&quot; The third bullet on page 65 states that the capitalization table sets forth your &quot;cash
and cash equivalents and your total capitalization as of June 30, 2021 adjusted to reflect the sale of 7,272,727 ordinary shares in this
offering, at an assumed initial public offering price of $5.50 per ordinary share, after deducting the underwriting discounts and commissions
and estimated offering expenses.&quot; Please revise to eliminate these inconsistent disclosures.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><IMG SRC="tm219610d30_correspimg001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Response: We have amended the language
in Amendment No. 8 to eliminate the referenced inconsistent disclosures by removing the following statements:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding-bottom: 5pt; width: 0.75in"></TD><TD STYLE="padding-bottom: 5pt; width: 0.25in">&#9679;</TD><TD STYLE="padding-bottom: 5pt; text-align: justify">On page 66 of Amendment No. 8 we have removed the following sentence: &#8220;The Pro Forma totals above
differ to the respective Combined Totals in the pro forma Balance Sheet in the Selected Combined and Consolidated Financial Data section
due to inclusion in the pro forma Balance Sheet of the effect of the sale of ordinary shares in this offering.&quot;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">On page 74 of Amendment No. 8 (immediately following the pro forma Balance Sheet) we have removed the
following sentence: &#8220;The Pro Forma totals in the Capitalization section differ to the respective Combined Totals in the pro forma
Balance Sheet above due to inclusion in the pro forma Balance Sheet of the effect of the sale of ordinary shares in this offering.&#8221;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Dilution, page 67</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>4. Your disclosure states that your pro forma
net tangible book value of the Pre-IPO Group plus the IPO Acquisitions as of June 30, 2021 was $21,459,087, and without taking into account
any other changes in pro forma net tangible book value after June 30, 2021, other than to give effect to 6-for-1 share split and the sale
of the ordinary shares offered in this offering at the assumed initial public offering price of $5.50 per ordinary share and after deduction
of the underwriting discounts and commissions and estimated offering expenses payable by you, your pro forma as adjusted net tangible
book value as of June 30, 2021 would have been approximately $21,459,087. Please explain why the tangible book value of the Pre-IPO Group
plus the IPO Acquisitions and the tangible book value after giving effect to 6-for-1 share split and the sale of the ordinary shares offered
in this offering are the same amount.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><IMG SRC="tm219610d30_correspimg001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Response: The Staff&#8217;s comment
is duly noted. We have amended the disclosures on page 67 of Amendment No. 8 with regards to the following items:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding-bottom: 5pt; width: 0.75in"></TD><TD STYLE="padding-bottom: 5pt; width: 0.25in">&#9679;</TD><TD STYLE="padding-bottom: 5pt; text-align: justify">The net tangible book value of the Pre-IPO Group as of June 30, 2021 after giving effect to the 6-for-1
share split, was $5,212,093 as stated.</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-bottom: 5pt; width: 0.75in"></TD><TD STYLE="padding-bottom: 5pt; width: 0.25in">&#9679;</TD><TD STYLE="padding-bottom: 5pt; text-align: justify">The reference to net tangible book value of the Pre-IPO Group plus the IPO Acquisitions previously shown
is not relevant as the IPO Acquisitions are included in the &#8220;pro forma as adjusted&#8221;, as they close with the IPO. This amount
was shown as $21,459,087 and has been removed.</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">The pro forma as adjusted net tangible book value as of June 30, 2021 after giving effect to (i) the shares
to be issued with respect to the closing of the IPO Acquisitions, (ii) the sale of the ordinary shares in this offering, and (iii) the
deduction of the underwriting discounts and commissions and estimated offering expenses payable by the Company, should be $15,260.466.
This has now been corrected.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>5. Please reconcile your pro forma net tangible
book value at June 30, 2021 of $21,459,087 to the amounts presented in your pro forma balance sheet presented on page 73.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Response: As per our response to comment 4 above, the &#8220;pro
forma net tangible book value&#8221; amount has been removed since it will be included in the &#8220;pro forma as adjusted net tangible
book value&#8221; amount. We have amended the disclosures on pages 67 and 68 of Amendment No. 8 to add a table which explains the calculation
of pro forma as adjusted net tangible book value as of June 30, 2021 and how this amount reconciles to our pro forma balance sheet presented
on page 73, allowing for rounding differences.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>6. Please explain how you calculated or determined
the dilution amount to shareholders in the offering of $.34 per share. This amount should be the difference between the price paid by
investors in the offering and your net tangible book value per share after giving effect to the offering and related use of proceeds.
Please advise or revise as appropriate. </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><IMG SRC="tm219610d30_correspimg001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Response: The Staff&#8217;s comment
is duly noted. The disclosures in the Dilution section on page 67 of Amendment No.8 have been amended to reflect that the dilution amount
to shareholders in the offering is $4.90. This is calculated as the difference between the price paid by investors in the offering ($5.50)
and our pro forma as adjusted net tangible book value per share of $0.60.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Further Company Information</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>University of Antelope Valley</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Material Terms of the Stock Purchase Agreement
with University of Antelope Valley, page 198</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>7. Please update your disclosure on page 198
to indicate that the IPO deadline/terms of the Stock Purchase Agreement with UAV was extended to March 31, 2022. </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Response: The disclosure on page 197
of Amendment No. 8 has been amended to reflect that the Stock Purchase Agreement with UAV has been extended to March 31, 2022.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>General</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>8. We note the Free Writing Prospectus filed
February 25, 2022 includes information that was previously contained in your prior prospectus, on which we commented and you removed from
and/or revised in the prospectus, including the statement that GeniusU is an &quot;Amazon for Education,&quot; the graphic that states
you reach 200 countries, the graphic that references your &quot;100 Year Curriculum,&quot; and the modification of the &quot;Our Genius
Curriculum&quot; graphic to indicate the contribution from the particular pre-IPO companies and IPO Acquisition companies. Discontinue
the use of the FWP and provide us with your analysis regarding how you will address these deficiencies. </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><IMG SRC="tm219610d30_correspimg001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Response: As requested by the Staff,
the Company and the underwriters immediately discontinued the use of the original FWP. The Company will make the necessary changes to
the FWP so that it properly reflects the language in Amendment No. 8. The Company intends to file and recirculate a revised FWP to each
recipient of the original FWP when it recirculates the revised preliminary prospectus included in Amendment No. 8. The Company believes
that the filing and recirculation of the revised FWP to its prior recipients addresses the deficiencies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We thank the Staff for its review of the foregoing
and Amendment No. 8. We appreciate the Staff&#8217;s support in expediting the review process. If you have further comments, please feel
free to contact our counsel, Benjamin S. Reichel, at <U>breichel@egsllp.com</U> or by telephone at (212) 370-1300.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 50%">&nbsp;</TD>
  <TD STYLE="text-align: justify; width: 50%">Sincerely,</TD></TR>
<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify">&nbsp;</TD>
  <TD STYLE="text-align: justify">&nbsp;</TD></TR>

<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify">&nbsp;</TD>
  <TD STYLE="border-bottom: Black 1pt solid; text-align: justify">/s/ Roger James Hamilton</TD></TR>
<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify">&nbsp;</TD>
  <TD STYLE="text-align: justify">&nbsp;</TD></TR>

<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify">&nbsp;</TD>
  <TD STYLE="text-align: justify">Roger James Hamilton, CEO</TD></TR>
</TABLE>


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