Mr. Mark P. Shuman
Branch Chief - Legal
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Virtuix Holdings Inc. |
Offering Statement on Form 1-A
File No. 367-00013
March 21, 2016
Dear Mr. Shuman:
On behalf of Virtuix Holdings Inc. (the “Company”), I hereby request qualification of the above-referenced offering statement at 2 p.m., Eastern Time, on March 22, 2016, or as soon thereafter as is practicable.
In making this request, the Company acknowledges that:
| · | Should the Commission or the staff, acting pursuant to delegated authority, qualify the filing, it does not foreclose the Commission from taking any action with respect to the filing; |
| · | The action of the Commission or the staff, acting pursuant to delegated authority, in qualifying the filing, does not relieve the Company from its full responsibility from the adequacy and accuracy of the disclosure in the filing; and |
| · | The Company may not assert staff comments and/or qualification as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Sincerely,
/s/ Jan Goetgeluk
Jan Goetgeluk
Chief Executive Officer and President
Virtuix Holdings Inc.