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
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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