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                             August 20, 2021

       Isaac H. Sutton
       Chairman and Chief Executive Officer
       Corporate Universe, Inc.
       2093 Philadelphia Pike #8334
       Claymont, DE 19703

                                                        Re: Corporate Universe,
Inc.
                                                            Response letter
dated August 4, 2021
                                                            File No. 000-56271

       Dear Mr. Sutton:

              We have reviewed your August 4, 2021 response to our comment
letter and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to these comments 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
       comments apply to your facts and circumstances, please tell us why in
your response.

              After reviewing your response to these comments, we may have
additional comments.
       Unless we note otherwise, our references to prior comments are to
comments in our July 20,
       2021 letter.

       Correspondence dated August 4, 2021

       General

   1.                                                   We have considered your
response to comment 2. It appears that audited financial
                                                        statements of Carbon
Ion Energy Inc. and Oxicon Limited should have been included
                                                        within the Form 10
prior to automatic effectiveness. As a result, please revise your Form
                                                        10 to include such
financial statements.
   2.                                                   We note your response
to comment 3 and the statement that the mask business is
                                                        "inactive and
insolvent." Please revise the Form 10 to reflect the information in your
                                                        response and to
reconcile your response with the disclosure about Medicevo on pages
                                                        18, 21 and elsewhere.

              You may contact Ameen Hamady at 202-551-3891 or Wilson Lee at
202-551-3468 if you
       have questions regarding comments on the financial statements and
related matters. Please
 Isaac H. Sutton
Corporate Universe, Inc.
August 20, 2021
Page 2

contact Ron Alper at 202-551-3329 or Jim Lopez at 202-551-3536 with any other
questions.



                                                         Sincerely,
FirstName LastNameIsaac H. Sutton
                                                         Division of
Corporation Finance
Comapany NameCorporate Universe, Inc.
                                                         Office of Real Estate
& Construction
August 20, 2021 Page 2
cc:       Matt Stout
FirstName LastName