August 21, 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 completed our review of your filings. 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 Telecommunications cc: Elaine Dowling