TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 27, 2021 Shiong Han Wee Chief Financial Officer WECONNECT Tech International, Inc. 25, Jln Puteri 7/15 Bandar Puteri, 47100 Puchong Selangor, Malaysia Re: WECONNECT Tech International, Inc. Form 10-K for the Fiscal Year Ended July 30, 2020 Filed June 7, 2021 File No. 000-52879 Dear Mr. Wee: We have limited our review of your filing to the financial statements and related disclosures 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 these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for the period ended July 30, 2020 Report of Independent Registered Public Accounting Firm, page F-1 1. Note 5 of the notes to the financial statements discloses a going concern and page 6 refers to a going concern opinion of the auditor. However, the audit report of Olayinka Oyebola & Co. does not include a going concern paragraph. Please have your auditors explain to us their consideration of PCAOB Auditing Standards 2415 regarding their conclusion about the company's ability to continue as a going concern. 2. We note the July 31, 2019 financial statements were audited by Total Asia Associates PLT. We also note exhibit 23 references inclusion of the report of these auditors; however, we are unable to locate the report in the filing. Please amend the filing to include the audit report of Total Asia Associates PLT. Shiong Han Wee WECONNECT Tech International, Inc. July 27, 2021 Page 2 In closing, 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. You may contact Theresa Brillant at 202-551-3307 or Doug Jones at 202-551-3309 with any questions. FirstName LastNameShiong Han Wee Sincerely, Comapany NameWECONNECT Tech International, Inc. Division of Corporation Finance July 27, 2021 Page 2 Office of Trade & Services FirstName LastName