5225 Carlson Road
Yuba City, CA 95993
March 4, 2013
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | John Reynolds |
Assistant Director
| Re: | Stevia First Corp. |
Registration Statement on Form S-1, as amended
File No. 333-185215
Dear Mr. Reynolds:
As requested by the Staff during a telephone conversation with Stevia First Corp.’s outside counsel on February 26, 2013, Stevia First Corp. hereby confirms that following the effectiveness of the Registration Statement on Form S-1 (File No. 333-185215), it will file a prospectus (the “Prospectus”) under Rule 424(b) of the Securities Act of 1933 (the “Securities Act”). The Prospectus shall be dated and the information in the section titled “Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters” shall be dated as of February 14, 2013.
Please direct any comments or inquiries regarding the foregoing to me at (530) 231-7800 (telephone) or brooke@stevia-first.com (e-mail).
| Very truly yours, | |
| /s/ Robert Brooke | |
| Name: Robert Brooke | |
| Title: Chief Executive Officer |