United States securities and exchange commission logo July 22, 2021 Christopher Mulgrew Chief Financial Officer Hawkeye Systems, Inc. 6605 Abercorn, Suite 204 Savannah, GA 31405 Re: Hawkeye Systems, Inc. Form 10-K for the fiscal year ended June 30, 2020 File No. 333-227029 Dear Mr. Mulgrew: 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 Life Sciences