SecProbe.io

CORRESP
1
filename1.htm

August
21, 2025

Securities
and Exchange Commission

Division
of Corporate Finance

100
F Street, NE

Washington,
D.C. 20549

Attn:
Mr. Robert Augustin and Ms. Jane Park

Re:
Caring Brands, Inc.

Draft
Registration Statement on Form S-1

Submitted
July 30, 2025

CIK
0002020737

Dear
Mr. Augustin and Ms. Park:

Please
find below our responses to the questions raised by the staff (the “Staff”) of the Securities and Exchange Commission
(the “Commission”) in its letter of comments dated August 18, 2025 (the “Comment Letter”) relating
to the draft registration statement on Form S-1, which was submitted to the Commission by Caring Brands, Inc. (the “Company”
or “we”) on July 30, 2025.

The
Company’s responses are numbered to correspond to the Staff’s comments. For your convenience, each of the Staff’s comments
contained in the Comment Letter has been restated in bold.

We
have also updated the Registration Statement on Form S-1 (“Registration Statement”) which is submitted to the Commission
simultaneously together with this letter.

Draft
Registration Statement on Form S-1 submitted July 30, 2025

Capitalization,
page 31

    1.
    Please
                                            revise your tabular presentation to address the following:

    ● Remove
the inclusion of the cash and cash equivalents amounts from total capitalization.

    ●
    Include the $50,000 related party loan payable and include in total capitalization.

Response:
We note the Staff’s comment, and respectfully submit that the relevant changes have been made to the Registration Statement. Please
see page 31.

Management,
page 51

    2.
    Please
    disclose the specific skills, qualifications and attributes that led you to the conclusion that Christopher Galeta should serve as
    your director. Refer to Item 401(e) of Regulation S-K.

Response:
We note the Staff’s comment, and respectfully submit that the relevant changes have been made to the Registration Statement. Please
see page 52.

Note
10 - Subsequent Events, page F-10

    3.
    Please
    disclose the specific date through which subsequent events have been evaluated in accordance with ASC 855-10-50-1(a).

Response:
We note the Staff’s comment, and respectfully submit that the relevant changes have been made to the Registration Statement. Please
see page F-10

Note
6 – Capital Structure, page F-10

    4.
    Please
    provide disclosures for the warrants outstanding, including the material terms.

Response:
We note the Staff’s comment, and respectfully submit that the relevant changes have been made to the Registration Statement. Please
see page F-10.

Note
6 – Significant Accounting Policies

Research
and Development, page F-18

    5.
    Please
    disclose the amount of research and development expenses recognized for each period presented in accordance with ASC 730-10-50-1.
    In this regard, we note your disclosure that you are reformulating the CB-101 and NoStingz products. Refer to ASC 730-10-55-1.e.
    for further guidance. Also address this comment in your interim financial statements.

Response:
We note the Staff’s comment, and respectfully submit that the relevant changes have been made to the Registration Statement. Please
see page F-18. In addition, we have revised the S-1 throughout to make sure that the disclosure regarding the reformulation is consistent
throughout.

Should
you have any questions regarding the foregoing, please do not hesitate to contact me or our counsel with any questions or comments regarding
this correspondence on the revised and updated Registration Statement.

    Very
    truly yours,

    By:
    /s/
    Glynn Wilson

    Name:
    Glynn
    Wilson

    Chief
    Executive Officer