HART & HART, LLC ATTORNEYS AT LAW 1624 Washington Street Denver, CO 80203 William T. Hart, P.C. ________ harttrinen@aol.com Will Hart (303) 839-0061 Fax: (303) 839-5414 April 2, 2019 Theresa Brillant Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 RE: The Diamond Cartel, Inc. Form 10-Q for Period Ended October 31, 2018 File No. 333-215884 This office represents The Diamond Cartel, Inc. (the "Company"). This letter provides the Company's responses to the comments received from the staff by letter dated March 27, 2019. The paragraph numbers in this letter correspond with the numbered paragraphs in the staff's comment letter. 1. The Company's financial statements included in its 10-Q reports filed subsequent to November 7, 2018 were reviewed by Prager Metis, CPAs, LLC. The Company filed an Item 4.01, 8-K report on April 2, 2019. If you should have any questions concerning the foregoing, please do not hesitate to contact the undersigned. Very Truly Yours, HART & HART, LLC /s/ William T. Hart William T. Hart