SEC Comment Letter 0000000000-23-012719 to Bruush Oral Care Inc. (BRSHF) (CIK 0001913210)
Bruush Oral Care Inc. (BRSHF) (CIK 0001913210)
Date: Nov. 20, 2023 · CIK: 0001913210 · Accession: 0000000000-23-012719
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File numbers found in text: 333-275417
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United States securities and exchange commission logo
November 20, 2023
Aneil Singh 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 November 9, 2023
File No. 333-275417
Dear Aneil Singh 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 Benjamin Richie at 202-551-7857 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Raymond Ressy