United States securities and exchange commission logo August 14, 2023 Matthew Krueger Chief Financial Officer Asset Entities Inc. 100 Crescent Ct, 7th Floor Dallas, TX 75201 Re: Asset Entities Inc. Draft Registration Statement on Form S-1 Submitted August 4, 2023 CIK: 0001920406 Dear Matthew Krueger: 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 Austin Pattan, Staff Attorney, at (202) 551-6756 or Matthew Derby, Legal Branch Chief, at (202) 551-3334 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Louis A. Bevilacqua