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                            July 30, 2021

       Vlado Bosanac
       Chief Executive Officer
       Advanced Human Imaging, Inc.
       71-73 South Perth Esplanade, Unit 5
       South Perth, WA 6151
       Australia

                                                        Re: Advanced Human
Imaging, Inc.
                                                            Amendment No. 3 to
Draft Registration Statement on Form F-1
                                                            Submitted July 21,
2021
                                                            CIK No. 0001815436

       Dear Mr. Bosanac:

             We have reviewed your amended draft offering statement and have
the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

               Please respond to this letter by providing the requested
information and either submitting
       an amended draft offering statement or publicly filing your offering
statement on EDGAR. If
       you do not believe our comments apply to your facts and circumstances or
do not believe an
       amendment is appropriate, please tell us why in your response. After
reviewing any amendment
       to your draft offering statement or filed offering statement and the
information you provide in
       response to these comments, we may have additional comments. Unless we
note otherwise, our
       references to prior comments are to comments in our July 8, 2021 letter.

       Amendment No. 3 to Draft Registration Statement on Form F-1

       Capitalization and Indebtedness, page 40

   1.                                                   As previously
requested, please address the following as it relates to your pro forma
                                                        capitalization
disclosures:
                                                            Revise pro forma
total liabilities to reconcile to the December 31, 2020 financial
                                                            statements after
giving effect to the conversion of US$1,629,655 worth of convertible
                                                            notes (A$2,172,873)
and assumed interest through May 31, 2021 of $129,655
                                                            (A$151,873).
                                                            Revise pro forma
issued capital to reflect the effect of the 2,172,873 shares to be
                                                            issued upon
conversion of the convertible notes and ensure the 2nd bullet point
                                                            supports this
change.
 Vlado Bosanac
Advanced Human Imaging, Inc.
July 30, 2021
Page 2
             Revise pro forma accumulated losses to reflect the effect of the
assumed interest
           through May 31, 2021 that was not previously reflected in your
December 31, 2020
           financial statements.
             Revise total shareholders' equity to reflect the above changes.
             Provide in your response, a reconciliation for each line item in
the table showing
           how each amount in the pro forma column reflects the transactions
noted in bullet 2.

        You may contact Megan Akst, Senior Staff Accountant, at (202) 551-3407
or Christine
Dietz, Senior Staff Accountant, at (202) 551-3408 if you have questions
regarding comments on
the financial statements and related matters. Please contact Matthew Derby,
Staff Attorney, at
(202) 551-3334 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any other
questions.



                                                           Sincerely,
FirstName LastNameVlado Bosanac
                                                           Division of
Corporation Finance
Comapany NameAdvanced Human Imaging, Inc.
                                                           Office of Technology
July 30, 2021 Page 2
cc:       Lawrence Metelitsa
FirstName LastName