April 3, 2019 Michel Atlidakis Principal Financial and Accounting Officer The Diamond Cartel, Inc. 1586 Noah Bend London, Ontario, Canada N6G 0T2 Re: The Diamond Cartel, Inc. Form 10-Q for Fiscal Quarter Ended October 31, 2018 Filed December 21, 2018 File No. 333-215884 Dear Mr. Atlidakis: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Transportation and Leisure