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                             November 17, 2021

       Zhi Yang
       Chief Executive Officer
       Plasma Innovative Inc.
       523 School House Rd.
       Kennett Square, PA 19348

                                                        Re: Plasma Innovative
Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed November 9,
2021
                                                            File No. 333-259772

       Dear Mr. Yang:

             We have reviewed your amended registration statement 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 this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
October 21, 2021 letter.

       Amendment No.1 to S-1 Filed November 9, 2021

       Summary of Financial Information, page 4

   1.                                                   Please remove the line
item for Revenue as it has a zero balance.
       Description of Business
       Employees, page 18

   2.                                                   We note your response
to our prior comment 9 and reissue the comment in part. While
                                                        you now state on page
18 that you intend to hire an intern, you state that this is the only
                                                        hire that management
plans to make in the coming 3 to 12 months. We note, however, that
                                                        you continue to state
on page 19 that you intend to also hire a bookkeeper for your
                                                        operations. Please
revise your disclosure, as appropriate, to address these conflicting
 Zhi Yang
Plasma Innovative Inc.
November 17, 2021
Page 2
      statements.
Statement of Stockholders' Equity, page F-4

3.    Please revise the caption "Deficit Accumulated during the Development
Stage" to be
      consistent with the caption on your balance sheet.
        You may contact Eric Atallah at (202) 551-3663 or Vanessa Robertson at
(202) 551-3649
if you have questions regarding comments on the financial statements and
related
matters. Please contact Jessica Ansart at (202) 551-4511 or Tim Buchmiller at
(202) 551-3635
with any other questions.



                                                         Sincerely,
FirstName LastNameZhi Yang
                                                         Division of
Corporation Finance
Comapany NamePlasma Innovative Inc.
                                                         Office of Life
Sciences
November 17, 2021 Page 2
cc:       Daniel H. Luciano, Esq,
FirstName LastName