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Mail Stop 4561

                                                            December 29, 2017

Zhixin Liu
Chief Executive Officer
Datasea, Inc.
1 Xinghuo Rd. Changning Building, 11th Floor
Fengtai District, Beijing, People's Republic of China 100070

       Re:      Datasea, Inc.
                Registration Statement on Form S-1
                Filed December 5, 2017
                File No. 333-221906

Dear Ms. Liu:

       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.

Cover Page

1.     Please revise to clarify the nature of the offering. It is unclear
whether you are offering
       the securities on a firm commitment or best efforts basis. If you are
offering the
       securities on a contingent best efforts basis, tell us how your offering
complies with
       Exchange Act Rule 10b-9(a)(2) which requires you to promptly return any
funds you
       have collected if you are unable to sell the minimum number of shares.
Further, tell us
       how this offering is consistent with Exchange Act Rule 15c2-4 which
requires funds to be
       deposited into an escrow or separate bank account until the minimum
contingency is met.
       Finally, tell us whether you intend to use an escrow agent.
 Ms. Zhixin Liu
Datasea, Inc.
December 29, 2017
Page 2

2.    You disclose on page 60 that you will not complete this offering unless
your common
      stock is listed on the NASDAQ Capital Market. Please disclose this
condition as well as
      any other conditions to the offering on the cover page of the prospectus.
Advise us of the
      status of your listing application with NASDAQ.

3.    Please disclose on the prospectus cover page the number of shares of
common stock
      underlying the underwriter warrants being registered with this offering.

4.    Disclose the combined voting power of the executive officers, directors,
and persons
      holding more than five percent of your common stock. Please also describe
your status
      as a controlled company.

5.    Please check the box on the cover page indicating that you have elected
not to use the
      extended transition period for complying with any new or revised
accounting standards as
      you state on page 2.

Prospectus Summary, page 1

6.    We note your disclosure that you will lose your emerging growth company
status upon
      the earliest of certain dates, including the last day of the fiscal year
following the fifth
      anniversary of the completion of this offering. However, the Jumpstart
Our Business
      Startups Act provides that an issuer will lose emerging growth company
status on the last
      day of the fiscal year following the fifth anniversary of the date of the
first sale of
      common equity securities pursuant to an effective registration statement.
We note that
      your first registration statement went effective on April 22, 2015.
Please disclose the
      date of your first sale pursuant to your effective registration statement
and revise the
      disclosure accordingly.

Business

Overview and Recent Developments, page 30

7.    Please provide an organizational chart in which you identify the
consolidated entities, the
      parties to the VIE contracts, the VIE shareholders, and their ownership
percentages in the
      various entities. Clearly distinguish which entities are consolidated
through equity
      ownership and through contract and identify any relationships amongst the
parties.

8.    You state that as of the date of this prospectus you have signed
agreements with 30
      schools. Expand your disclosure to describe the key terms of these
agreements. For
      example, to the extent that your contracts have a standard duration
and/or pricing
      provisions, disclose these terms.
 Ms. Zhixin Liu
Datasea, Inc.
December 29, 2017
Page 3

Liquidity and Capital Resources, page 31

9.     You state that you will require additional funds to finance your planned
operations for the
       next twelve months. Please disclose the number of months that you expect
to be able to
       fund your operations with your currently available resources. Also
disclose the amount
       needed to continue operations for the next twelve months. Refer to FRC
501.03(a) and
       Section IV of SEC Interpretive Release 33-8350.

"Big Data" Processing Services, page 37

10.    You state that you aim to become a national provider of big data
processing services in
       China and that you are currently in the "data collection phase" for this
service. Expand to
       provide more specific information regarding the nature of this phase and
the key
       anticipated milestone dates associated with launching this service.

Product Manufacturing, page 39

11.    We note your discussion on page 7 indicating that you are dependent on
third party
       contractors to manufacture your products. We also note your disclosure
here indicating
       that you have outsourced the manufacture of hardware for your "Safe
Campus" program
       to Shenzhen Yanze Technology Co. and with Shenzhen Shunxin Technology
Co., Ltd to
       manufacture your Internet security equipment. Expand to discuss the key
material terms
       of these contracts.

Executive Compensation, page 52

12.    Please revise to include executive compensation disclosure for the
fiscal year ended June
       30, 2017. See Item 402(n) of Regulation S-K.

13.    Please disclose the material terms of the employment agreement with the
Chief Executive
       Officer, including but not limited to, the termination date and the
salary.

Notes to Consolidated Financial Statements

Note 3. Summary of Significant Accounting Policies

Variable Interest Entity, page F-22

14.    Please include a description of the material terms for each of your
contractual
       arrangements that provide Tianjin Information with the power and
economics over the
       VIE.
 Ms. Zhixin Liu
Datasea, Inc.
December 29, 2017
Page 4

Exhibits

15.    The form of subscription agreement appears to relate to a different
offering. For
       example, the date of the agreement, the aggregate number of shares and
purchase price do
       not correspond to this offering. Please revise your subscription
agreement to reflect the
       terms of this offering.

16.    Please file your lease agreement and property management contract that
you reference on
       page F-14. See Item 601(b)(10)(ii)(D) of Regulation S-K.

        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 Frank Knapp, Staff Accountant, at (202) 551-3805 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 Michael Foland, Law
Clerk, at (202)
551-6711 or me at (202) 551-3453 with any other questions.

                                                           Sincerely,

                                                           /s/ Jan Woo

                                                           Jan Woo
                                                           Legal Branch Chief
                                                           Office of
Information Technologies
                                                           and Services
cc:    Richard I. Anslow, Esq.
       Ellenoff Grossman & Schole LLP
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