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UPLOAD Filing

Turn Therapeutics Inc.
Date: Sept. 23, 2025 · CIK: 0002023016 · Accession: 0000000000-25-010348

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File numbers found in text: 333-289972

Date
September 23, 2025
Author
Finance
Form
UPLOAD
Company
Turn Therapeutics Inc.

Letter

Re: Global Health Solutions, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed September 16, 2025 File No. 333-289972 Dear Bradley Burnam:

September 23, 2025

Bradley Burnam Chief Executive Officer Global Health Solutions, Inc. 250 N. Westlake Blvd. Westlake Village, CA 91362

We have reviewed your amended registration statement and have the following comment.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments.

Amendment No. 1 to Registration Statement on Form S-1 Description of Capital Stock Common Stock, page 105

1. You disclose that in connection with the effectiveness of the registration statement and before the completion of the offering, a 2-for-1 forward stock split of your common stock will be effected. Please confirm whether it will be effected prior to effectiveness of your registration statement. If so, please revise your financial statements to reflect the forward stock split in accordance with ASC 260-10-55-12 and SAB Topic 4:C. and have your auditor dual date the report for the impact of the split. Please contact Vanessa Robertson at 202-551-3649 or Sasha Parikh at 202-551-3627 if you have questions regarding comments on the financial statements and related September 23, 2025 Page 2

matters. Please contact Alan Campbell at 202-551-4224 or Joe McCann at 202-551-6262 with any other questions.

Sincerely,
Division of Corporation
Finance
Office of Life Sciences
cc: Stephen A. Byeff

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 September 23, 2025

Bradley Burnam
Chief Executive Officer
Global Health Solutions, Inc.
250 N. Westlake Blvd.
Westlake Village, CA 91362

 Re: Global Health Solutions, Inc.
 Amendment No. 1 to Registration Statement on Form S-1
 Filed September 16, 2025
 File No. 333-289972
Dear Bradley Burnam:

 We have reviewed your amended registration statement and have the
following
comment.

 Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe our comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

 After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Amendment No. 1 to Registration Statement on Form S-1
Description of Capital Stock
Common Stock, page 105

1. You disclose that in connection with the effectiveness of the
registration statement
 and before the completion of the offering, a 2-for-1 forward stock split
of your
 common stock will be effected. Please confirm whether it will be
effected prior to
 effectiveness of your registration statement. If so, please revise your
financial
 statements to reflect the forward stock split in accordance with ASC
260-10-55-12
 and SAB Topic 4:C. and have your auditor dual date the report for the
impact of the
 split.
 Please contact Vanessa Robertson at 202-551-3649 or Sasha Parikh at
202-551-3627
if you have questions regarding comments on the financial statements and
related
 September 23, 2025
Page 2

matters. Please contact Alan Campbell at 202-551-4224 or Joe McCann at
202-551-6262
with any other questions.

 Sincerely,

 Division of Corporation
Finance
 Office of Life Sciences
cc: Stephen A. Byeff
</TEXT>
</DOCUMENT>