SEC Comment Letter 0000000000-23-011883 to Bruush Oral Care Inc. (BRSHF) (CIK 0001913210)
Bruush Oral Care Inc. (BRSHF) (CIK 0001913210)
Date: Oct. 30, 2023 · CIK: 0001913210 · Accession: 0000000000-23-011883
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File numbers found in text: 333-275156
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United States securities and exchange commission logo
October 30, 2023
Aneil Manhas
Chief Executive Officer
Bruush Oral Care Inc.
128 West Hastings Street, Unit 210
Vancouver, British Columbia V6B 1G8
Canada
Re:Bruush Oral Care Inc.
Registration Statement on Form F-1
Filed October 24, 2023
File No. 333-275156
Dear Aneil Manhas:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Juan Grana at 202-551-6034 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Lahdan S. Rahmati, Esq.