CORRESP 1 filename1.htm

 

  September 1, 2017
VIA EDGAR AND FACSIMILE  
   
United States Securities and Exchange Commission  
Division of Corporation Finance  
100 F. Street, N.E.  
Washington, D.C. 20549  

 

  Re: Green Spirit Industries Inc. (the “Company”)
   
  Registration Statement on Form S-1
   
  File No. 333-219013

 

Ladies and Gentlemen:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30PM EDT on Wednesday, September 6, 2017, or as soon thereafter as is practicable.

 

The Company hereby acknowledges that:

 

  should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
     
  the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
     
  the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

  Very truly yours,
   
  GREEN SPIRIT INDUSTRIES INC.
   
  By: /s/ Les Ball
  Name: Les Ball
  Title: Chief Executive Officer