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                               April 11, 2022

       Andrew Thomas
       Chief Executive Officer
       Skkynet Cloud Systems, Inc.
       2233 Argentia Road, Suite 306
       Mississauga , ON
       Canada L5N 2X7

                                                        Re: Skkynet Cloud
Systems, Inc.
                                                            Amendment No. 2 to
Registration Statement on Form S-1
                                                            Filed March 18,
2022
                                                            File No. 333-262797

       Dear Mr. Thomas:

             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.

       Amendment No. 2 to Form S-1

       Exhibits

   1.                                                   Please file a revised
legality opinion that is consistent with the number of shares that are
                                                        being offered by
selling shareholders in this offering. We note that the selling
                                                        shareholders are
offering 8,000,150 shares of common stock but the legality opinion
                                                        indicates that you are
registering 7,996,400 shares of common stock.
 Andrew Thomas
FirstName   LastNameAndrew
Skkynet Cloud   Systems, Inc. Thomas
Comapany
April       NameSkkynet Cloud Systems, Inc.
       11, 2022
April 211, 2022 Page 2
Page
FirstName LastName
      You may contact Priscilla Dao, Staff Attorney, at (202) 551-5997 or Jan
Woo, Legal
Branch Chief, at (202) 551-3453 with any other questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Technology
cc:      Claudia McDowell