November 26, 2018
Mr. Larry Spirgel
US Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3720
100 F Street NE
Washington, DC 20549
Re: Best Gofer, Inc.
Amendment No. 6 to Registration Statement on Form S-1
Filed November 13, 2018
File No. 333-224041
Dear Mr. Spirgel:
Please consider this as our request to accelerate the effective date of the above-referenced registration statement for Best Gofer, Inc. (the “Company”). We request that the registration statement be made effective as of November 26, 2018, at 5:00 p.m. EST, or as soon thereafter as possible.
The Company acknowledges that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing.
The Company acknowledges that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
The Company acknowledges that it may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
Gal Abotbol, CEO