Health In Harmony, Inc.
464 Gorge Road, #3E
Cliffside Park, New Jersey 07910
(917) 952-9791
February 5, 2013
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: John Reynolds, Assistant Director
| Re: | Health in Harmony, Inc. Preliminary Information Statement on Schedule 14C
File No. 000-54632
|
Ladies and Gentlemen:
Health in Harmony, Inc. (the “Company”) hereby acknowledges and agrees that if and when it consummates the Proposed Transaction (as defined in the aforementioned Preliminary Information Statement on Schedule 14C), it will file a Form 8-K in accordance with the rules and instructions thereof, including the information required under Item 5.06 thereof.
The Company hereby acknowledges the following:
| • | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| • | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| • | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| Very truly yours, | |||||
| HEALTH IN HARMONY, INC. | |||||
| By: | /s/Nickolay Kukekov | ||||
| Name: | Nickolay Kukekov | ||||
| Title: | Chief Executive Officer | ||||
| cc: | Herrick, Feinstein LLP | |
