August 9, 2019

David Soto
President
Celexus, Inc
8275 S. Eastern Ave. Suite 200
Las Vegas, Nevada 89123

       Re: Celexus, Inc
           Amended Registration Statement on Form 10-12G
           Filed July 30, 2019
           Current Report on Form 8-K
           Filed April 2, 2019
           File No. 000-52069

Dear Mr. Soto:

       We have reviewed your filings and have the following comment.

       Please respond to this comment 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
comment applies 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
this comment, we may have additional comments.

Form 8-K filed April 2, 2019

Item 4.01 Changes in Registrant's Certifying Accountant, page 2

1.    In your response to comment one from our letter dated June 21, 2019, you
state that the
      former auditor "failed to provide" an Exhibit 16 letter and instead
demanded that you
      make statements in the Form 8-K that you strongly disagree with. It is
unclear if the
      predecessor auditor refused to furnish an Exhibit 16 letter or if the
letter they provided you
      includes statements that you disagree with. If the predecessor auditor
refuses to furnish
      an Exhibit 16 letter stating whether it agrees with your statements, you
should amend your
      Item 4.01 Form 8-K to indicate that fact. If the predecessor auditor has
provided you with
      an Exhibit 16 letter that makes statements you disagree with, you should
amend your Item
      4.01 8-K to file that letter. Please refer to Item 304(a)(3) of
Regulation S-K and Question
      214.01 of our C&DIs on Exchange Act Form 8-K.
 David Soto
Celexus, Inc
August 9, 2019
Page 2

        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 Robert Shapiro, Senior Staff Accountant, at (202)
551-3273 or Lisa
Etheredge, Senior Staff Accountant, at (202) 551-3424 if you have questions
regarding
comments on the financial statements and related matters. Please contact Greg
Dundas, Attorney
Advisor, at (202) 551-3436 or Celeste Murphy, Legal Branch Chief, at (202)
551-3257 with any
other questions.



                                                          Sincerely,
FirstName LastNameDavid Soto
                                                          Division of
Corporation Finance
Comapany NameCelexus, Inc
                                                          Office of
Telecommunications
August 9, 2019 Page 2
cc:       Elaine Dowling
FirstName LastName