<SEC-DOCUMENT>0001213900-22-008871.txt : 20221014
<SEC-HEADER>0001213900-22-008871.hdr.sgml : 20221014
<ACCEPTANCE-DATETIME>20220223115303
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-22-008871
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220223

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DATASEA INC.
		CENTRAL INDEX KEY:			0001631282
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				472019013
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1 XINGHUO RD, CHANGNING BLDG, STE.11D2E
		STREET 2:		FENGTAI DISTRICT
		CITY:			BEIJING
		STATE:			F4
		ZIP:			100070
		BUSINESS PHONE:		(86)10-58401996

	MAIL ADDRESS:	
		STREET 1:		1 XINGHUO RD, CHANGNING BLDG, STE.11D2E
		STREET 2:		FENGTAI DISTRICT
		CITY:			BEIJING
		STATE:			F4
		ZIP:			100070

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ROSE ROCK INC.
		DATE OF NAME CHANGE:	20150121
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1.25in; text-align: center">February 22, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.75in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="text-transform: uppercase"><U>Via Edgar</U></FONT></P>

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">100 F Street, NE</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><B></B></P>

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  <TD STYLE="width: 10%">&nbsp;</TD>
  <TD STYLE="width: 5%"><B>Re:</B></TD>
  <TD STYLE="width: 85%"><B>Datasea Inc.</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><B>&nbsp;</B></TD>
  <TD><B>&nbsp;</B></TD>
  <TD><B>Form 10-K for the Year Ended June 30, 2021</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><B>&nbsp;</B></TD>
  <TD><B>&nbsp;</B></TD>
  <TD><B>Filed September 28, 2021</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><B>&nbsp;</B></TD>
  <TD><B>&nbsp;</B></TD>
  <TD><B>File No. 001-38767</B></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><B>&nbsp;</B></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Datasea Inc., a company organized
under the laws of the State of Nevada (the &ldquo;Company&rdquo; or &ldquo;we&rdquo;), is in receipt of the letter from the staff (the
&ldquo;Staff&rdquo;) of the Securities and Exchange Commission dated February 16, 2022 (the &ldquo;Comment Letter&rdquo;) to the Company,
with respect to the Company&rsquo;s subject filing (the &ldquo;10-K&rdquo;). As our counsel Elizabeth Fei Chen from Pryor Cashman LLP
discussed with one of the Staff Ms. Joyce Sweeney and you over the phone calls on February 17, 2022, we hereby submit this written extension
request. We expect to respond to the Comment Letter by March 31, 2022 with our proposed amended disclosure in the response letter in lieu
of an amended 10-K. Once the proposed amended disclosure is cleared of the Staff&rsquo;s comments, we will incorporate such disclosure
into our annual report for the fiscal year ended June 30, 2022 and the registration statement on Form S-1 prior to the Staff declares
such registration statement effective.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0; text-indent: 0.5in">Please feel
free to contact me at sunmingzhou@shuhaixinxi.com or Elizabeth Fei Chen, Esq. at echen@pryorcashman.com, 212-326-0199, in case you have
any further comments or questions in this regard.</P>

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

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

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 50%"><FONT STYLE="font-size: 10pt">Sincerely,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;&#9;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">/s/ Mingzhou Sun</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Mingzhou Sun </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

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

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