June 13, 2019 Simon Westbrook Chief Financial Officer Kyto Technology & Life Science, Inc. 13050 La Paloma Road Los Altos Hills, CA 94022 Re: Kyto Technology & Life Science, Inc. Preliminary Proxy Statement on Schedule 14A Filed May 22, 2019 File No. 000-50390 Dear Mr. Westbrook: 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 Healthcare & Insurance cc: Anthony Epps, Esq.