WHOLEHEALTH, INC.
2012 Business Center Drive, Suite 115I
Irvine, California 92612
October 1, 2013
Via Edgar
Karl Hiller, Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
RE: Wholehealth Products, Inc.
Form 10-K for the Year Ended August 31, 2012
Filed December 14, 2012
Form 10-K/A for the Year Ended August 31, 2012
Filed January 30, 2013
Form 10-Q for the Fiscal Quarter ended May 31, 2013
Filed September 16, 2013
File No. 0-52309
Mr. Hiller:
We are currently drafting responses to address the comments of the Staff (the “Staff”) as set forth in its letter dated September 17, 2013 (the “Comment Letter”).
We request an extension of forty five additional days to allow us to provide you with a complete response and to make amendments, as necessary. There are references you have made to Regulations that we are researching which has not been completed yet.
Please do not hesitate to contact me at (702) 262-6899 if you have any questions or comments. Thank you.
Very truly yours,
/s/ Richard A. Johnson
Richard A. Johnson
Chief Executive Officer