December 7, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Tyler Howes
Re: Shackeford Pharma Inc.
Request for Qualification of Offering Statement on Form 1-A/A
Filed December 7, 2022
File No. 024-11944
Dear Mr. Howes:
Shackelford Pharma Inc., a British Columbia corporation, hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Offering Statement on Form 1-A/A to become qualified at 4:30PM Eastern Time on December 9, 2022, or as soon thereafter as possible.
Should you have any questions or require any additional information with respect to this filing, please contact Daniel D. Nauth at (416) 477-6031. Thank you for your assistance and cooperation.
Very truly yours,
SHACKELFORD PHARMA INC.
By: /s/ Mark Godsy
Name: Mark Godsy
Title: Chief Executive Officer
cc: Daniel D. Nauth, Nauth LPC
