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SEC Comment Letter for Polomar Health Services, Inc. (PMHS) (CIK 0001265521) (PMHS) — Jun 3, 2025

Polomar Health Services, Inc. (PMHS) (CIK 0001265521)
Date: June 3, 2025 · CIK: 0001265521 · Accession: 0000000000-25-005866

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File numbers found in text: 000-56555

Date
June 3, 2025
Author
Finance
Form
UPLOAD
Company
Polomar Health Services, Inc. (PMHS) (CIK 0001265521)

Letter

Re: Polomar Health Services, Inc. Amendment No. 1 to the Form 10-Q for the Period Ended September 30, Response dated May 22, 2025 File No. 000-56555 Dear Terrence M. Tierney:

June 3, 2025

Terrence M. Tierney President Polomar Health Services, Inc. 10940 Wilshire Blvd. Suite 1500 Los Angeles, CA 90024

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

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 June 3, 2025

Terrence M. Tierney
President
Polomar Health Services, Inc.
10940 Wilshire Blvd.
Suite 1500
Los Angeles, CA 90024

 Re: Polomar Health Services, Inc.
 Amendment No. 1 to the Form 10-Q for the Period Ended September 30,
2024
 Response dated May 22, 2025
 File No. 000-56555
Dear Terrence M. Tierney:

 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
</TEXT>
</DOCUMENT>