United States securities and exchange commission logo May 5, 2023 Ann Marie Sastry Chief Executive Officer Amesite Inc. 607 Shelby Street, Suite 700 PMB 214 Detroit, MI 48226 Re: Amesite Inc. Amendment No. 1 to Form S-1 Filed April 28, 2023 File No. 333-270512 Dear Ann Marie Sastry: We have reviewed your amended 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. Unless we note otherwise, our references to prior comments are to comments in our March 27, 2023 letter. Amendment No. 1 to Form S-1 filed April 28, 2023 Selling Stockholders, page 12 1. We note your revised disclosure in response to prior Comment One. FINRA's broker- dealer database identifies Mr. Garlikov as a broker-dealer. Please confirm the status of Mr. Garlikov and revise the disclosure accordingly. Incorporate of Documents by Reference, page 20 2. We note your revised disclosure in response to prior Comment Two and reissue our comment in part. Please revise to specifically incorporate by reference your current report on Form 8-K filed March 10, 2023. Ann Marie Sastry Amesite Inc. May 5, 2023 Page 2 Please contact Mariam Mansaray, Staff Attorney at 202-551-6356 or Matthew Crispino, Staff Attorney at 202-551-3456 with any other questions. Sincerely, FirstName LastNameAnn Marie Sastry Division of Corporation Finance Comapany NameAmesite Inc. Office of Technology May 5, 2023 Page 2 cc: Richard A. Friedman, Esq. FirstName LastName