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