<SEC-DOCUMENT>0001213900-23-039065.txt : 20230620
<SEC-HEADER>0001213900-23-039065.hdr.sgml : 20230620
<ACCEPTANCE-DATETIME>20230512163105
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-23-039065
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230512

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DatChat, Inc.
		CENTRAL INDEX KEY:			0001648960
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEGRAPH & OTHER MESSAGE COMMUNICATIONS [4822]
		IRS NUMBER:				472502264
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		204 NIELSON STREET
		STREET 2:		1ST FLOOR
		CITY:			NEW BRUNSWICK
		STATE:			NJ
		ZIP:			08901
		BUSINESS PHONE:		732-374-3529

	MAIL ADDRESS:	
		STREET 1:		204 NIELSON STREET
		STREET 2:		1ST FLOOR
		CITY:			NEW BRUNSWICK
		STATE:			NJ
		ZIP:			08901

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Dat Chat, Inc
		DATE OF NAME CHANGE:	20150722
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%; font-size: 10pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif"><IMG SRC="image_001.jpg" ALT=""></FONT></TD>
    <TD STYLE="width: 40%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Sheppard,
    Mullin, Richter &amp; Hampton LLP</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">30 Rockefeller
    Plaza</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">New York,
    New York 10112-0015</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">212.653.8700
    main</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">212.653.8701
    fax</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">www.sheppardmullin.com</FONT></P></TD></TR>
  </TABLE>
<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">May 12, 2023</P>

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

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

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

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in; font-size: 10pt"><FONT STYLE="font-size: 10pt">Attn:</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Ryan Rohn</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Stephen Krikorian</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">Re:</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">DatChat, Inc.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Form 10-K for the Fiscal Year ended December 31, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Filed March 31, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">File No. 001-40729</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Ladies and Gentlemen:</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; text-indent: 0.5in">This letter sets forth the
responses of DatChat, Inc., a Nevada corporation (the &ldquo;Company&rdquo;), to the comments received from the Staff (the &ldquo;Staff&rdquo;)
of the U.S. Securities and Exchange Commission (the &ldquo;Commission&rdquo;) on May 2, 2023 concerning the Company&rsquo;s Annual Report
on Form 10-K for the Fiscal Year ended December 31, 2022 submitted to the Commission on March 31, 2023 (the &ldquo;Annual Report&rdquo;).</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">For the convenience of the
Staff, each comment from the Comment Letter corresponds to the numbered paragraphs in this letter and is restated prior to the response
to such comment.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Form 10-K for the Fiscal Year ended December 31, 2022</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Item 9A. Controls and Procedures</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Evaluation of Disclosure Controls , page 35</U>&nbsp;</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>We note that you have concluded
as of December 31, 2022, that your disclosure controls and procedures were effective. However, we note that in each of your three 10-Q&rsquo;s
filed in 2022, you concluded that your disclosure controls and procedures were not effective because of a material weakness in your internal
controls over financial reporting. Further, we note your disclosure under Management&rsquo;s Report on Internal Control Over Financial Reporting,
&ldquo;that as of December 31, 2022, [y]our disclosure controls and procedures were not effective because of a material weakness in [y]our
internal controls over financial reporting&rdquo;. Please advise or revise accordingly. Refer to Item 307 of Regulation S-K.</B></FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 96px; text-align: justify"><FONT STYLE="font-size: 10pt">RESPONSE:</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Our disclosure controls and procedures erroneously stated that such controls
and procedures were effective. We have revised our disclosure controls and procedures to accurately reflect that our disclosure controls
and procedures were not effective as of December 31, 2022. Please see Amendment No. 1 to our Annual Report on Form 10-K/A filed with the
Commission on May 12, 2023.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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

<!-- Field: Page; Sequence: 1; Options: NewSection; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence -->-</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Management&rsquo;s Report on Internal Control Over Financial Reporting,
page 36</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Revise your report to comply
with the requirements of Item 308 of Regulation S-K. For example, provide a statement of management&rsquo;s responsibility for establishing
and maintaining adequate internal control over financial reporting. Also provide a statement identifying the framework used by management
to evaluate the effectiveness of the registrant&rsquo;s internal control over financial reporting. We further note your report on Internal
Control Over Financial Reporting references disclosure controls and procedures in multiple instances rather than internal control over
financial reporting.</B></FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 96px; text-align: justify"><FONT STYLE="font-size: 10pt">RESPONSE:</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">We have revised our management&rsquo;s report on our internal control over
financial reporting to (i) provide a statement regarding management&rsquo;s responsibility for establishing and maintaining adequate internal
control over financial reporting, (ii) provide the framework used by management to evaluate the effectiveness of our internal control
over financial reporting, (iii) to reference our internal control over financial reporting, and (iv) to make certain other changes to comply
with Item 308 of Regulation S-K. Please see Amendment No. 1 to our Annual Report on Form 10-K/A filed with the Commission on May 12,
2023.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">If you have any questions
relating to any of the foregoing, please contact Richard Friedman of Sheppard, Mullin, Richter &amp; Hampton LLP at (212) 634-3031.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Sincerely,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>DATCHAT, INC.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 5%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 35%; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-size: 10pt"><I>/s/ </I>Darin Myman</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Darin Myman</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Title: </FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">-2-</P>

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

<!-- Field: Rule-Page --><DIV STYLE="width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1"  ? .8# 2(  A$! Q$!_\0
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M=MIS2;44G[_+&S3B[2>Z39_:WOCMP"V$YQ@D9/8=,'IZ@?X@D2X'R,K>V<8
MZ]<_UZU_"O\ M0?M1_M0>-_VB?%UG\=?^"M7PO\ @%X';Q'XGLQX2_9=\1?&
M7XBV'PTTO1-9 T+P8^@_"+PUX/;7O$N,;_%'B[Q<KC!4KN&T?'/_  \8_:F_
M99^-NGWWP)_;Z^+/[4/PXTN]TK6_[5^)]E\2=.\,^+-+'.N^#-<\#_&#/B8$
M$9'BKPD<@X/!Z:9?X,YSF>%;6:4H9JJ3K>SY*RM'E<W&-6RIJVJ4+.3BHR:L
MW;EQ/C3E&$Q;IK+'+*'+DYTXW;3Y>;EUW=GO;6VI_HW2RJ@4"94!S@'KD_\
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M_87]B-_;7_"01A= 8ZZA)V]<CRUQ\_\ /_\ \%#_ /E)8/\ K[_9@_\ 4+\
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0VN<*2<[FZ", E?4M% '_V0$!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
