0001165527-11-000428.txt : 20110627
0001165527-11-000428.hdr.sgml : 20110627
20110511132219
ACCESSION NUMBER: 0001165527-11-000428
CONFORMED SUBMISSION TYPE: CORRESP
PUBLIC DOCUMENT COUNT: 1
FILED AS OF DATE: 20110511
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: Guru Health Inc
CENTRAL INDEX KEY: 0001492135
STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-FOOD STORES [5400]
IRS NUMBER: 271833279
STATE OF INCORPORATION: NV
FISCAL YEAR END: 0531
FILING VALUES:
FORM TYPE: CORRESP
BUSINESS ADDRESS:
STREET 1: PO BOX 4470
CITY: LAKE TAHOE (STATELINE)
STATE: NV
ZIP: 89449-4470
BUSINESS PHONE: 15877776377
MAIL ADDRESS:
STREET 1: PO BOX 4470
CITY: LAKE TAHOE (STATELINE)
STATE: NV
ZIP: 89449-4470
CORRESP
1
filename1.txt
GURU HEALTH
May 11, 2011
THE UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
Attn: Lisa Kohl
Division of Corporate Finance
Mail Stop 4631
100 F. Street NE
Washington, D.C. 20549-7010
Re: Guru Health
Registration Statement on Form S-1
File No. 333-168037
Dear Miss Kohl
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Guru Health
(the "Company") hereby requests acceleration of the effective date of its
Registration Statement on Form S-1/A to 2:00 PM EST Eastern Standard Time on May
13, 2010, or as soon thereafter as is practicable.
The Company acknowledges the following:
* 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 staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the
United States.
Thank you for your assistance. Please call with any questions.
Guru Health
By: /s/ Vanessa Gillis
-------------------------------
Vanessa Gillis
Chief Executive Officer
#10-1019 17th Ave SW
Calgary Alberta
T2T 0A7, Canada