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      R.H.
        Daignault Law Corporation

      1100
        Melville Street, 6th
        Floor

      Vancouver,
        B.C., V6E 4A6, Canada

      Tel:
        604.648.2511
        Fax:
604.664.0671

      MAIL
        STOP 6010

                VIA
                  EDGAR

                U.S.
                  Securities and Exchange Commission

                450
                  Fifth Street, NW

                Washington,
                  DC

                20549

                Attention:
                  Song Brandon

                Phone:
                  (202) 551-3621

                Direct:
                  604.648.0527

                E-mail:
                  rene@rhdlawcorp.com

                July
                  12, 2005

                Matter
                  No.: 4007-004

      Dear
        Ms.
        Brandon:

                Re:

                NSM
                  Holdings, Inc. (the
“Company”)

                Form
                  SB-2 Registration
                  Statement

      File
        No. 333-120993

      Pursuant
        to the provisions of Rule 461 of Regulation C of the Securities Act of 1933,
        the
        Company requests an accelerated review of its Form SB-2 Registration Statement
        for an effective date of Thursday,
        July 14, 2005 at 5:00 p.m.(EST),
        or as
        soon thereafter as practicable.

      The
        Company is aware that the staff of the Securities and Exchange Commission
        has
        not made any review of the registration statement, as amended, and, accordingly,
        the filing with the Commission may not be relied upon in any degree to indicate
        that the registration statement is true, complete or accurate. Further, the
        Company is also aware of its statutory responsibilities under the Securities
        Act
        of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed
        public offering of the securities specified in the registration
        statement.

      Please
        be
        advised that the Company has not distributed any preliminary prospectus and
        the
        Company is in compliance with Rule 15c2-8 of the Securities Exchange Act
        of
        1934.

      Further,
        no other documents, reports or memoranda have been prepared for external
        use by
        the Company.

      The
        registration statement thereto has not been submitted to the NASD since no
        NASD
        members or affiliates will be participating in the transaction.

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      I
        trust
        the above meets with your satisfaction. If you have any questions or require
        anything further please give me a call.

      Thank
        you
        for your co-operation.

      Yours
        truly,

      R.
        H. Daignault Law Corp

      Per: /s/
        Rene Daignault

      Rene
        Daignault

      /rd

      Enclosures

      c:
        client

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