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Correspondence 0001493152-25-027221 from Polomar Health Services, Inc. (PMHS)

Polomar Health Services, Inc.
Date: Dec. 11, 2025 · CIK: 0001265521 · Accession: 0001493152-25-027221

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File numbers found in text: 333-290269

Date
Dec. 11, 2025
Author
President
Form
CORRESP
Company
Polomar Health Services, Inc.

Letter

Polomar Health Services, Inc.

US Hwy. 19 N

Palm Harbor, FL 34684

Tel: (727) 425-7575

December 11, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

F. St., N.E.

Washington, D.C. 20549

Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-1 (File No. 333-290269)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Polomar Health Services, Inc. (the " Registrant ") hereby requests the acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-290269 ) (the " Registration Statement ") so that it will become effective on Friday, December 12, 2025 at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.

Very
truly yours,
Polomar
Health Services, Inc.

Show Raw Text
CORRESP
 1
 filename1.htm

 Polomar
Health Services, Inc.

 32866
US Hwy. 19 N

 Palm
Harbor, FL 34684

 Tel:
(727) 425-7575

 December
11, 2025

 VIA
EDGAR

 United
States Securities and Exchange Commission

 Division
of Corporation Finance

 100
F. St., N.E.

 Washington,
D.C. 20549

 Re:
 Request
 for Acceleration of Effectiveness of Registration Statement on Form S-1 (File No. 333-290269)

 Ladies
and Gentlemen:

 Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Polomar Health Services, Inc. (the " Registrant ") hereby
requests the acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-290269 )
(the " Registration Statement ") so that it will become effective on Friday, December 12, 2025 at 4:00 p.m., Eastern
Time, or as soon thereafter as practicable.

 Very
 truly yours,

 Polomar
 Health Services, Inc.

 By:
 /s/
 Terrence M. Tierney

 Name:

 Terrence
 M. Tierney

 Title:
 President