August 4, 2022
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
| Attention: | Joshua Gorsky |
| Re: | Odyssey Health, Inc. | |
| Registration Statement on Form S-1 | ||
| Filed July 29, 2022 | ||
| File No. 333-266422 |
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Dear Mr. Gorsky,
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Odyssey Health, Inc. f/k/a Odyssey Group International, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement be declared effective at 9:00 AM EST, Eastern Time on Tuesday, August 9, 2022, or as soon as practicable thereafter.
This request for acceleration is subject, however, to your receiving a telephone call prior to such time from our legal counsel, Joshua D. Brinen of Brinen & Associates, LLC, confirming this request. Our legal counsel has full authority to withdraw or modify this acceleration request, orally or in writing.
Once the Registration Statement has been declared effective, the Company would appreciate if you could notify Michael Redmond at (603) 490-1114 and provide us with a written copy of the notice of effectiveness.
We request that we be notified of such effectiveness by a telephone call to Joshua D. Brinen of Brinen & Associates, LLC at 212-330-8151.
We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of such Registration Statement be sent to Brinen & Associates, LLC, attention: Joshua D. Brinen, via facsimile at 212-330-8151 or via electronic mail message at service@brinenlaw.com.
Sincerely,
Odyssey Health, Inc.
/s/ Michael Redmond
Chief Executive Officer