March 14, 2022
Division of Corporate Finance
Office of Technology
United States
Securities and Exchange Commission
Washington, D.C. 20549
RE: | Himalaya Technologies, Inc. | |
Amendment 3 to Form 10-12G | ||
Filed January 24, 2022 | ||
File No. 000-55282 |
Gentlemen
This is in response to the comment letter dated March 11, 2022. We are filing an Amended Form 10-12G in response to your comments. Please refer the filing.
In response to your comments please see the following:
Comment 1. We have disclosed that The Agrarian Group is a software developer for agriculture. Since the Cannabis development is related to agriculture that cannabis is an example of where it could be used. The Agrairian Group is not developing the software specifically for cannabis development Please see Amended Form 10 filed..
Comment 2. Please see the additional disclosure on page F-11, Note 10 regarding how the valuation of the investment in The Agrarian Group was calculated. Please see Amended Form 10 filed.
Please refer to the amended Form10-12G that has been filed to see the changes.
Sincerely,
/s/ Vik Grover
Vik Grover
Chief Executive Officer
Himalaya Technologies Inc