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                              February 14, 2022

       Jacob Lakhany
       President
       Com2000, Inc.
       1575 W Horizon Ridge Pkwy, #531401
       Henderson, NV 89012

                                                        Re: Com2000, Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed February 1,
2022
                                                            File No. 333-260491

       Dear Mr. Lakhany:

             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
November 19, 2021 letter.

       Amendment No.1 to Form S-1 filed February 1, 2022

       Dilution, page 17

   1.                                                   We note your response
to prior comment 4. Please clarify that the tabular disclosure
                                                        presented in this
section does not give effect to any shares sold by the existing
                                                        shareholders in the
secondary offering.
       Directors, Executive Officers, Promoters and Control Persons, page 28

   2.                                                   We note your response
to prior comment 5. However, we are unable to locate disclosure
                                                        that provides specific
dates of service for the past and present occupations held for each of
                                                        your executive officers
and chairman during the past five years as required by Item 401(e)
                                                        of Regulation S-K.
Please advise or revise.
 Jacob Lakhany
Com2000, Inc.
February 14, 2022
Page 2
Narrative to Summary Compensation Table, page 31

3.    We note your response to prior comment 6 and revised disclosure regarding
work services
      the Company received from its Corporate Secretary and President and the
outstanding
      loans owed to these individuals. Please clarify the material terms of the
employment
      agreement or arrangement, whether written or unwritten, with each of your
named
      executive officers and file any written agreements as exhibits to your
registration
      statement. Refer to Item 402(o) of Regulation S-K.
        You may contact Dave Edgar, Senior Staff Accountant, at (202) 551-3459
or Christine
Dietz, Senior Staff Accountant, at (202) 551-3408 if you have questions
regarding comments on
the financial statements and related matters. Please contact Patrick Faller,
Staff Attorney, at
(202) 551-4438 or Jeff Kauten, Staff Attorney, at (202) 551-3447 with any other
questions.



                                                           Sincerely,
FirstName LastNameJacob Lakhany
                                                           Division of
Corporation Finance
Comapany NameCom2000, Inc.
                                                           Office of Technology
February 14, 2022 Page 2
cc:       Scott Doney
FirstName LastName