September 18, 2018

Ann Marie Sastry, Ph.D
Chief Executive Officer
Amesite Inc.
205 East Washington Street
Suite B
Ann Arbor, MI 48104

       Re: Amesite Inc.
           Amendment No. 2 to Registration Statement on Form S-1
           Filed September 7, 2018
           File No. 333-226174

Dear Dr. Sastry:

      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. Unless
we note
otherwise, our references to prior comments are to comments in our September 4,
2018 letter.

Amendment No. 2 to Registration Statement on Form S-1

Description of Our Business
Our Proprietary Technology, page 20

1.     Your revised disclosure in response to prior comment 2 indicates that
you have not yet
       decided which type of blockchain that you will incorporate into your
platform.
       Nonetheless, please briefly discuss the material advantages and
disadvantages of a public
       blockchain versus a private blockchain in the context of your intended
business, including
       any anticipated risks and challenges with regard to revenues, operating
expenses, or
 Ann Marie Sastry, Ph.D
Amesite Inc.
September 18, 2018
Page 2
      capital expenditures. Further, given your revised disclosure that you
have not yet
      identified a third-party provider of public or private blockchain
solutions, please clarify
      whether you have internally begun to design or develop blockchain
technology in your
      discussion of plan of operations on page 27. In this regard, we note your
disclosure on
      page 21 that you have at least one pending U.S. patent application
covering blockchain
      technology.
        You may contact Frank Knapp, Staff Accountant, at (202) 551-3805 or
Kathleen Collins,
Accounting Branch Chief, at (202) 551-3499 if you have questions regarding
comments on the
financial statements and related matters. Please contact Bernard Nolan,
Attorney-Adviser, at
(202) 551-6515 or Barbara C. Jacobs, Assistant Director, at (202) 551-3735 with
any other
questions.



                                                             Sincerely,

FirstName LastNameAnn Marie Sastry, Ph.D                     Division of
Corporation Finance
                                                             Office of
Information Technologies
Comapany NameAmesite Inc.
                                                             and Services
September 18, 2018 Page 2
cc:       Anthony W. Epps, Esq
FirstName LastName