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            November 27, 2023

       Bennett Yankowitz
       Chief Financial Officer
       RocketFuel Blockchain, Inc.
       201 Spear Street
       Suite 1100
       San Francisco, California 94105

                                                        Re: RocketFuel
Blockchain, Inc.
                                                            Form 8-K filed
April 26, 2023
                                                            File No.
033-17773-NY

       Dear Bennett Yankowitz:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.




            Sincerely,


            Division of Corporation Finance

            Office of Crypto Assets