March 25, 2019

Melvin Pereira
Chief Executive Officer
MESO NUMISMATICS, INC.
3265 Johnson Avenue
Suite 213
Riverdale, NY 10463

       Re: MESO NUMISMATICS, INC.
           Amendment No. 1 to Form 10-12G
           Filed March 14, 2019
           File No. 000-56010

Dear Mr. Pereira:

       We have reviewed your filing 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 these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

     After reviewing your response and any amendment you may file in response
to these
comments, we may have additional comments.

Amendment No. 1 to Form 10

Financial Statements for the Nine Months Ended September 30, 2018 and 2017
Note 2 - Summary of Significant Accounting Policies
Revenue Recognition, page F-8

1.    You state in your response to comment 9 that you removed the references
to licensing
      agreements, contracts to perform pilot studies and warranties; however,
references to these
      items continue to be presented on pages 19 and F-8. Since your response
indicates you do
      not have any licensing agreements, contracts to perform pilot studies, or
warranties, please
      remove the references to these items from your filing.
 Melvin Pereira
FirstName LastNameMelvin Pereira
MESO NUMISMATICS, INC.
Comapany2019
March 25, NameMESO NUMISMATICS, INC.
Page 2
March 25, 2019 Page 2
FirstName LastName
Going Concern, page F-11

2.       You project that you will need $750,000 to fund basic operations for
the next twelve
         months. Please revise your disclosures here, and in liquidity and
capital resources on page
         14, to briefly identify the types of cash expenditures and relative
amount needed that
         comprise the $750,000. For example, if this primarily relates to
anticipated rent and
         salary expenses, you should clearly state as such. If this amount
includes costs for items
         other than "basic operations", please clarify this in your disclosure.

Financial Statements for the Years Ended December 31, 2017 and 2016
Report of Independent Registered Public Accounting Firm, page F-25

3.       We note the revision made to the audit report in response to comment
11. As previously
         requested, please have your auditors revise their reference to the
"2018 consolidated
         financial statements" in the paragraph describing the restatement of
the 2017 financial
         statements. Specifically, the reference should be to the "2017
consolidated financial
         statements."
Note 2   Summary of Significant Accounting Polices
Business Combinations, page F-35

4.       We have reviewed your responses and the revisions made to address
comments 5, 6 and
         12. Please tell us why you believe Pure Hospitality Solutions, Inc.
and Meso
         Numismatics, Corp. first came under common control on June 30, 2017.
As part of your
         response, please tell us the significant shareholders of Meso
Numismatics and their
         relative ownership as of November 16, 2016, the date of the Merger
Agreement filed as
         Exhibit 2.1 to your Form 10, and if different as of June 29, 2017.
Additionally, clearly
         explain to us how the relative ownership changed on June 30, 2017 to
result in Mr. Pereira
         obtaining control of Meso Numismatics on June 30, 2017. We may have
further
         comment.
 Melvin Pereira
MESO NUMISMATICS, INC.
March 25, 2019
Page 3

        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.

        You may contact Yong Kim, Staff Accountant, at (202) 551-3323 or
Jennifer Thompson,
Accounting Branch Chief, at (202) 551-3737 if you have questions regarding
comments on the
financial statements and related matters. Please contact Mara Ransom, Assistant
Director, at
(202) 551-3264 with any other questions.



FirstName LastNameMelvin Pereira                          Sincerely,
Comapany NameMESO NUMISMATICS, INC.
                                                          Division of
Corporation Finance
March 25, 2019 Page 3                                     Office of Consumer
Products
FirstName LastName