United Health Products, Inc.
526 Commerce Circle, STE #102
Mesquite, Nevada 89027
September 15, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. St., N.E.
Washington, D.C. 20549
| Re: | Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-267310) of United Health Products, Inc. (the “Registrant”) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, and on behalf of the Registrant, we hereby request that the effectiveness of the above-captioned Registration Statement (the “Registration Statement”) be accelerated so that such Registration Statement will become effective on Monday, September 19, 2022 at 5:00 p.m., Eastern Time, or as soon thereafter as practicable.
The Registrant hereby authorizes Gavin C. Grusd, of Ruskin Moscou Faltischek, P.C., to orally modify or withdraw this request for acceleration.
We request that we be notified of such effectiveness by a telephone call to Mr. Grusd at (516) 663-6514, or in his absence Dominick Ragno, of Ruskin Moscou Faltischek, P.C., at (516) 663-6614. We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of such Registration Statement be sent to Ruskin Moscou Faltischek, P.C., attention: Gavin C. Grusd, via email at ggrusd@rmfpc.com.
Very truly yours,
UNITED HEALTH PRODUCTS, INC. | ||||
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| By: | /s/ Brian Thom |
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| Name: Title: | Brian Thom Chief Executive Officer |
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