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                    December 15, 2020

       Suzanne Cope
       Chief Executive Officer
       Deseo Swimwear Inc.
       2120 K Street, Unit 2
       San Diego, CA 92102

                                                        Re: Deseo Swimwear Inc.
                                                            Form 10-K for the
Year Ended December 31, 2019
                                                            Filed April 14,
2020
                                                            Form 10-K/A for the
Year Ended December 31, 2019
                                                            Filed November 2,
2020
                                                            File No. 333-210419

       Dear Ms. Cope:

               We issued a comment to you on the above captioned filing on
November 12, 2020. As of
       the date of this letter, this comment remains outstanding and
unresolved. We expect you to
       provide a complete, substantive response to this comment by December 30,
2020.

               If you do not respond, we will, consistent with our obligations
under the federal securities
       laws, decide how we will seek to resolve material outstanding comments
and complete our
       review of your filing and your disclosure. Among other things, we may
decide to release
       publicly, through the agency's EDGAR system, all correspondence,
including this letter, relating
       to the review of your filings, consistent with the staff's decision to
publicly release comment and
       response letters relating to disclosure filings it has reviewed.

              Please contact Jeffrey Gordon at 202-551-3866 or John Cash at
202-551-3768 with any
       questions.




                    Sincerely,


                    Division of Corporation Finance

                    Office of Manufacturing