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                               January 24, 2023

       William Sanchez
       President and Chief Executive Officer
       Telco Cuba, Inc.
       454 South Yonge Street
       Suite 7C
       Ormond Beach, Florida 32174

                                                        Re: Telco Cuba, Inc.
                                                            Amendment No. 6 to
Offering Statement on Form 1-A
                                                            Filed January 9,
2023
                                                            File No. 024-11611

       Dear William Sanchez:

             We have reviewed your amended offering 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 offering 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 offering 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
December 20, 2022 letter.

       Form 1-A/A filed January 9, 2023

       Description of Business and Plan of Operation, page 19

   1.                                                   We note that you
included revenue and operating profit for the fiscal year ended
                                                        November 30, 2022.
Please revise to present the periods in the same order as other
                                                        financial information
throughout the filing (i.e. current period on the left and prior periods
                                                        to the right). Also,
expand the disclosure to state that the year end financial statements are
                                                        not yet available. If
the year end financial statements are available prior to filing your
                                                        next amended filing,
please include the updated financial statements.
 William Sanchez
FirstName
Telco Cuba,LastNameWilliam Sanchez
             Inc.
Comapany
January 24,NameTelco
            2023     Cuba, Inc.
January
Page 2 24, 2023 Page 2
FirstName LastName
Financial Statements
Condensed Consolidated Statements of Operations, page F-3

2.       We note that you allocated operating expenses previously included in
general and
         administrative expenses for the nine-month period ended August 31,
2022. Please revise
         the comparative 2021 and 2020 nine-month periods to allocate expenses
to cost of sales
         from general and administrative expenses in a similar manner.
Note 12. Acquisition of Advanced Satellite Systems, page F-14

3.       Please revise the center column for the year ended 11/30/2019 to agree
with the amounts
         presented on the Condensed Consolidated Statement of Operations on
page F-20 for the
         year ended November 30, 2019 or tell us and disclose the reason for
any differences.
       You may contact Claire DeLabar, Senior Staff Accountant, at (202)
551-3349 or
Robert Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have
questions
regarding comments on the financial statements and related matters. Please
contact Matthew
Crispino, Staff Attorney, at (202) 551-3456 or Jan Woo, Legal Branch Chief, at
(202) 551-3453
with any other questions.



                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Technology
cc:      Brett Alan Verona