Correspondence 0001493152-23-038814 from Bruush Oral Care Inc. (BRSHF) (CIK 0001913210)
Bruush Oral Care Inc. (BRSHF) (CIK 0001913210)
Date: Oct. 31, 2023 · CIK: 0001913210 · Accession: 0001493152-23-038814
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File numbers found in text: 333-275156
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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
31, 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:
Juan Grana
Re:
Bruush
Oral Care Inc.
Registration
Statement on Form F-1, File No. 333-275156
REQUEST
FOR ACCELERATION OF EFFECTIVENESS
Requested
Date: Tuesday, October 31, 2023
Requested
Time: 5:15pm, 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. 333-275156), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is
declared and becomes effective at 5:15 p.m. Eastern Time on Tuesday, October 31, 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