0001493152-21-001076.txt : 20210226 0001493152-21-001076.hdr.sgml : 20210226 20210114171432 ACCESSION NUMBER: 0001493152-21-001076 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210114 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ehave, Inc. CENTRAL INDEX KEY: 0001653606 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING SERVICES [7371] IRS NUMBER: 000000000 STATE OF INCORPORATION: A6 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2020 WINSTON PARK DRIVE STREET 2: SUITE 201 CITY: OAKVILLE STATE: A6 ZIP: L6H 6X7 BUSINESS PHONE: (647) 490-5122 MAIL ADDRESS: STREET 1: 2020 WINSTON PARK DRIVE STREET 2: SUITE 201 CITY: OAKVILLE STATE: A6 ZIP: L6H 6X7 FORMER COMPANY: FORMER CONFORMED NAME: ehave, Inc. DATE OF NAME CHANGE: 20160104 FORMER COMPANY: FORMER CONFORMED NAME: ehāve, Inc. DATE OF NAME CHANGE: 20151223 FORMER COMPANY: FORMER CONFORMED NAME: 2304101 Ontario Inc. DATE OF NAME CHANGE: 20150921 CORRESP 1 filename1.htm

January 14, 2021

Ben Kaplan

Chief Executive Officer

Ehave, Inc.

18851 NE 29th Ave., Suite 700

Aventura, FL 33180

United States Securities

and Exchange Commission

Division of Corporation Finance

Office of Technology

Attn: Melissa Walsh and

Stephen Krikorian

Washington, D.C. 20549

	Re:	Amendment No. 3 to
		Offering Statement on Form 1-A
		File No. 024-11336
		Filed December 31, 2020

Dear Ms. Walsh and Mr. Krikorian,

We have reviewed your comment letter, dated January 13, 2021, and have made the requested adjustments. Below is a detailed response to your letter and an amended Offering Circular has concurrently been filed.

1. In response to the Staff´s comment, we have made this correction.

2. In response to the Staff´s comment, we have added a risk factor to this effect.

3. In response to the Staff´s comment, the CEO’s previously accrued but unpaid salary has been paid and is no longer outstanding; accordingly, we have removed all references to this matter in the Offering Circular.

4. In response to the Staff´s comment, we have removed the reference to “other consideration.”

5. In response to the Staff´s comment, we have made these requested corrections.

Please let us know if you require anything further to complete our filing. Thank you for your attention.

		Sincerely,

		Ben Kaplan
		Chief Executive Officer
		Ehave, Inc.

Cc:	Jonathan D. Leinwand, Esq.

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