Oracle Health, Inc.
910 Woodbridge Court
Safety Harbor, FL 34695
January 11, 2021
VIA EDGAR
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Division of Corporate Finance
Office of Real Estate & Construction
Attn. Joe McCann
Re: Oracle Health, Inc.
Amendment No.1 to
Offering Statement on Form 1-A
Filed December 11, 2020
File No. 024-11356
Dear Mr. McCann,
We understand that the staff of the U.S. Securities and Exchange Commission (the “Commission”) has completed its review of the Offering Statement on Form 1-A (the “Offering Statement”) of Oracle Health, Inc. (the “Company”) and we respectfully request that the above referenced Offering Statement be declared qualified by the Commission at 4:00 PM Eastern Standard Time, Wednesday, January 13, 2021, or as soon thereafter as possible.
We request that we be notified of such qualification by a telephone call to Mr. Paul Levites at (202) 869-0888 ext. 103. We also respectfully request that a copy of the written order from the Commission verifying the date and time of qualification of the Company’s Offering Statement be sent to Mr. Levites via email at paul@bevilacquapllc.com.
| Sincerely, | ||
| Oracle Health, Inc. | ||
| By: | /s/ Jaeson Bang | |
| Jaeson Bang | ||
| Chief Executive Officer | ||
cc: Paul Levites, Esq.
