TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 27, 2024 Jianshuang Wang Co-Chief Executive Officer NuZee, Inc. 2865 Scott St., Suite 107 Vista, CA 92081 Re: NuZee, Inc. Registration Statement on Form S-1 Filed June 17, 2024 File No. 333-280251 Dear Jianshuang Wang: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Kate Beukenkamp at 202-551-3861 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: JR Lanis