EPHS HOLDINGS, INC.
5490 Notre Dame Est, Montreal, Quebec
Canada H1N 2C4
September 13, 2019
Via EDGAR
U.S. Securities and Exchange Commission
100 F Street, NE, Mail Stop 3561
Washington, D.C. 20549
Attention: Laura Nicholson
Re:
EPHS HOLDINGS, INC.
Registration Statement on Form S-4
File No. 333-232913
Dear Ms. Nicholson:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, EPHS HOLDINGS, INC. (the “Registrant”) hereby requests acceleration of effectiveness of its Registration Statement on Form S-4 (File No. 333-232913), to September 17, 2019 at 4:00 p.m. Eastern Time, or as soon as possible thereafter.
| EPHS HOLDINGS, INC. |
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| Very truly yours, |
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| /s/ Gianfranco Bentivoglio |
| Gianfranco Bentivoglio |
| Chief Executive Officer and President |
