TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 12, 2021 John Cappello President Emergent Health Corp. 20138 Valley Forge Circle King of Prussia, PA 19406 Re: Emergent Health Corp. Registration Statement on Form 1-A Filed November 5, 2021 File No. 024-11708 Dear Dr. Cappello: This is to advise you that we do not intend to review your offering statement. We will consider qualifying your offering statement at your request. In connection with your request, please confirm in writing that at least one state has advised you that it is prepared to qualify or register your offering. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Ryan Lichtenfels at 202-551-6001 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Eric Newlan