# EDGAR Filing Document

**Accession Number:** 0001807166
**File Stem:** 0000000000-23-003043
**Filing Date:** 2023-3
**Character Count:** 8468
**Document Hash:** b4663557d0a834ded3818403302f235c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-003043.hdr.sgml**: 20230613

**ACCESSION NUMBER**: 0000000000-23-003043

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230327

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Amesite Inc.
- **CENTRAL INDEX KEY:** 0001807166
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **IRS NUMBER:** 823431717
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 205 EAST WASHINGTON STREET
- **STREET 2:** SUITE B
- **CITY:** ANN ARBOR
- **STATE:** MI
- **ZIP:** 48104
- **BUSINESS PHONE:** (650) 516-7633

**MAIL ADDRESS:**
- **STREET 1:** 205 EAST WASHINGTON STREET
- **STREET 2:** SUITE B
- **CITY:** ANN ARBOR
- **STATE:** MI
- **ZIP:** 48104

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Amesite Operating Co
- **DATE OF NAME CHANGE:** 20200318
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-23-019694

## Text-Extract

```

United States securities and exchange commission logo

                                March 27, 2023

       Ann Marie Sastry
       Chief Executive Officer
       Amesite Inc.
       607 Shelby Street, Suite 700 PMB 214
       Detroit, MI 48226

                                                        Re: Amesite Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed March 14,
2023
                                                            File No. 333-270512

       Dear Ann Marie Sastry:

              We have limited our review of your registration statement to
those issues we have
       addressed in our 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.

       Form S-1 filed March 14, 2023

       Plan of Distribution, page 13

   1.                                                   Please identify any
selling stockholder that is a registered broker-dealer or an affiliate of a
                                                        broker-dealer. Please
note that a registration statement registering the resale of shares
                                                        being offered by a
broker-dealer must identify the broker-dealer as an underwriter if the
                                                        shares were not issued
as underwriting compensation. For a selling stockholder that is an
                                                        affiliate of a
broker-dealer, your prospectus must state, if true, that: (1) the seller
                                                        purchased the
securities in the ordinary course of business; and (2) at the time of purchase
                                                        of the securities you
are registering for resale, the seller had no agreements or
                                                        understandings,
directly or indirectly, with any person, to distribute the securities. If you
                                                        are unable to make
these statements in the prospectus, please disclose that the selling
                                                        stockholder is an
underwriter.
 Ann Marie Sastry
Amesite Inc.
March 27, 2023
Page 2
Incorporate of Documents by Reference, page 20

2.    Please revise to specifically incorporate by reference your current
reports on Form 8-K
      filed on December 14, 2022 and March 10, 2023. Please also incorporate by
reference
      your Definitive Proxy Statement on Schedule 14A filed on January 23, 2023
or provide us
      with your analysis explaining why incorporating these filings is not
required. Refer to
      Item 12(a)(2) of Form S-1 for guidance.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Mariam Mansaray, Staff Attorney at 202-551-6356 or
Matthew Crispino,
Staff Attorney at 202-551-3456 with any other questions.

                                                           Sincerely,
FirstName LastNameAnn Marie Sastry
                                                           Division of
Corporation Finance
Comapany NameAmesite Inc.
                                                           Office of Technology
March 27, 2023 Page 2
cc:       Richard A. Friedman, Esq.
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

March 27, 2023

Ann Marie Sastry  
Chief Executive Officer  
Amesite Inc.  
607 Shelby Street, Suite 700 PMB 214  
Detroit, MI 48226

**Re: Amesite Inc.  
Registration Statement on Form S-1  
Filed March 14, 2023  
File No. 333-270512**

Dear Ann Marie Sastry:

We have limited our review of your registration statement to those issues we have addressed in our 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.

Form S-1 filed March 14, 2023

Plan of Distribution, page 13

1. Please identify any selling stockholder that is a registered broker-dealer or an affiliate of a broker-dealer. Please note that a registration statement registering the resale of shares being offered by a broker-dealer must identify the broker-dealer as an underwriter if the shares were not issued as underwriting compensation. For a selling stockholder that is an affiliate of a broker-dealer, your prospectus must state, if true, that: (1) the seller purchased the securities in the ordinary course of business; and (2) at the time of purchase of the securities you are registering for resale, the seller had no agreements or understandings, directly or indirectly, with any person, to distribute the securities. If you are unable to make these statements in the prospectus, please disclose that the selling stockholder is an underwriter.

Ann Marie Sastry
Amesite Inc.
March 27, 2023
Page 2

Incorporate of Documents by Reference, page 20

2. Please revise to specifically incorporate by reference your current reports on Form 8-K filed on December 14, 2022 and March 10, 2023. Please also incorporate by reference your Definitive Proxy Statement on Schedule 14A filed on January 23, 2023 or provide us with your analysis explaining why incorporating these filings is not required. Refer to Item 12(a)(2) of Form S-1 for guidance.

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.

Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.

Please contact Mariam Mansaray, Staff Attorney at 202-551-6356 or Matthew Crispino, Staff Attorney at 202-551-3456 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Technology

cc: Richard A. Friedman, Esq.