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                             November 30, 2022

       Arshia Sarkhani
       Chief Executive Officer
       Asset Entities Inc.
       100 Crescent Ct, 7th Floor
       Dallas, TX 75201

                                                        Re: Asset Entities Inc.
                                                            Amendment No. 2 to
Registration Statement on Form S-1
                                                            Filed November 15,
2022
                                                            File No. 333-267258

       Dear Arshia Sarkhani:

              We have reviewed your amended registration statement and have the
following
       comment. In our comment, we 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 comment applies 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 this comment, we may have additional comments.

       Amendment No. 2 to Form S-1 filed November 15, 2022

       Dilution, page 29

   1.                                                   Please provide your
calculation of pro forma as-adjusted net tangible book value per share
                                                        of common stock after
this offering and historical net tangible book value per share of
                                                        common stock as of
September 30, 2022. Tell us why you have not included Class A
                                                        shares of common stock
in your dilution calculations.
 Arshia Sarkhani
FirstName  LastNameArshia  Sarkhani
Asset Entities Inc.
Comapany 30,
November    NameAsset
                2022 Entities Inc.
November
Page 2     30, 2022 Page 2
FirstName LastName
       You may contact Morgan Youngwood, Senior Staff Accountant, at (202)
551-3479 or
Stephen Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have
questions regarding
comments on the financial statements and related matters. Please contact
Mitchell Austin, Staff
Attorney, at (202) 551-3574 or Jan Woo, Legal Branch Chief, at (202) 551-3453
with any other
questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:      Louis Bevilacqua