SEC Comment Letter 0000000000-24-002223 to Earth Science Tech, Inc. (ETST, UNOV) (CIK 0001538495) (ETST)
Earth Science Tech, Inc. (ETST, UNOV) (CIK 0001538495)
Date: Feb. 28, 2024 · CIK: 0001538495 · Accession: 0000000000-24-002223
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File numbers found in text: 000-55000
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United States securities and exchange commission logo
February 28, 2024
Gabrielle Schuster
Chief Financial Officer
Earth Science Tech, Inc.
8950 SW 74th CT
Suite 101
Miami , FL 33156
Re:Earth Science Tech, Inc.
Form 10-K for the Fiscal Year Ended March 31, 2023
Filed June 20, 2023
File No. 000-55000
Dear Gabrielle Schuster:
We have completed our review of your filings. 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 Life Sciences