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                     August 31, 2022

       Li Deng
       Principal Executive Officer
       Exent Corp.
       Room 6B1-2, Block AB, Tianxiang Building,
       Che Gong Miao, Futian District
       Shenzhen, Guangdong Province,
       China 517000

                                                        Re: Exent Corp.
                                                            Form 10-Q for the
Quarterly Period Ended September 30, 2021
                                                            Filed November 15,
2021
                                                            File No. 333-222829

       Dear Mr. Deng:

               We issued comments to you on the above captioned filing on
August 10, 2022. As of the
       date of this letter, these comments remain outstanding and unresolved.
We expect you to
       provide a complete, substantive response to these comments by September
15, 2022.

               If you do not respond, we will, consistent with our obligations
under the federal securities
       laws, decide how we will seek to resolve material outstanding comments
and complete our
       review of your filing and your disclosure. Among other things, we may
decide to release
       publicly, through the agency's EDGAR system, all correspondence,
including this letter, relating
       to the review of your filings, consistent with the staff's decision to
publicly release comment and
       response letters relating to disclosure filings it has reviewed.

             Please contact Eiko Yaoita Pyles, Staff Accountant, at
202-551-3587 or Kevin Woody,
       Accounting Branch Chief, at 202-551-3629 with any questions.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Manufacturing