United States securities and exchange commission logo October 12, 2022 Craig Finster Chief Financial Officer Versus Systems Inc. 1558 West Hastings Street Vancouver BC V6G 3J4 Canada Re: Versus Systems Inc. Form 20-F for the Year Ended December 31, 2021 as Amended Filed April 1, 2022 File No. 001-39885 Dear Craig Finster: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Technology