Correspondence 0001493152-23-037518 from Bruush Oral Care Inc. (BRSHF) (CIK 0001913210)

Bruush Oral Care Inc. (BRSHF) (CIK 0001913210)
Date: Oct. 17, 2023 · CIK: 0001913210 · Accession: 0001493152-23-037518

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AI Filing Summary & Sentiment

File numbers found in text: 333-274518

Date

Oct. 17, 2023

Author

yours

Form

CORRESP

Company

Bruush Oral Care Inc. (BRSHF) (CIK 0001913210)

Letter

BRUUSH ORAL CARE INC.

West Hastings Street, Unit 210

Vancouver, British Columbia V6B 1G8

Canada

October 17, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

F Street, N.E.

Washington, DC 20549

Attention: Benjamin Ritchie

Re:

Bruush Oral Care Inc.

Registration Statement on Form F-1, File No. 333-274518

REQUEST FOR ACCELERATION OF EFFECTIVENESS

Requested Date: Thursday, October 19, 2023

Requested Time: 5:30pm, Eastern Time

Ladies and Gentlemen:

Bruush Oral Care Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form F-1, as amended (File No. 333- 274518), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 5:30 p.m. Eastern time on Thursday, October 19, 2023, or as soon thereafter as possible.

Please contact our counsel, Lahdan S. Rahmati of Lucosky Brookman LLP at (310) 948-9968 with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Ms. Rahmati by telephone when this request for acceleration has been granted.

Sincerely
yours,
BRUUSH
ORAL CARE INC.

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CORRESP
1
filename1.htm

BRUUSH
ORAL CARE INC.

128
West Hastings Street, Unit 210

Vancouver,
British Columbia V6B 1G8

Canada

October
17, 2023

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

Office
of Industrial Applications and Services

100
F Street, N.E.

Washington,
DC 20549

Attention:
Benjamin Ritchie

    Re:

    Bruush
    Oral Care Inc.

    Registration
    Statement on Form F-1, File No. 333-274518

REQUEST
FOR ACCELERATION OF EFFECTIVENESS

Requested
Date: Thursday, October 19, 2023

Requested
Time: 5:30pm, Eastern Time

Ladies
and Gentlemen:

Bruush
Oral Care Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form
F-1, as amended (File No. 333- 274518), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it
is declared and becomes effective at 5:30 p.m. Eastern time on Thursday, October 19, 2023, or as soon thereafter as possible.

Please
contact our counsel, Lahdan S. Rahmati of Lucosky Brookman LLP at (310) 948-9968 with any questions you may have regarding this request.
In addition, the Company requests that you kindly notify Ms. Rahmati by telephone when this request for acceleration has been granted.

    Sincerely
    yours,

    BRUUSH
    ORAL CARE INC.

    /s/
    Aneil S. Manhas

    Aneil
    S. Manhas

    Chief
    Executive Officer

SecProbe.io