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                           January 5, 2023

       James Morrison
       Chief Executive Officer
       Emergent Health Corp.
       50 Motor Parkway, Suite 401
       Hauppauge, New York 11787

                                                        Re: Emergent Health
Corp.
                                                            Offering Statement
on Form 1-A
                                                            Post-qualification
Amendment No. 2
                                                            Filed January 3,
2023
                                                            File No. 024-11708

       Dear James Morrison:

                                                        This is to advise you
that we do not intend to review your amendment.

               We will consider qualifying your offering statement at your
request. 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 Jennie
Beysolow at 202-551-8108 with any questions.





                           Sincerely,


                           Division of Corporation Finance

                           Office of Trade & Services
       cc:                                              Eric Newlan