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                     November 10, 2021

       Jamie Oei
       Chief Executive Officer
       Hoops Scouting USA
       63 Rocio Court
       Palm Desert, CA 92260

                                                        Re: Hoops Scouting USA
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed November 3,
2021
                                                            File No. 333-260704

       Dear Ms. Oei:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

             Please contact Austin Pattan, Staff Attorney, at (202) 551-6756 or
Jan Woo, Legal
       Branch Chief, at (202) 551-3453 with any questions.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Technology