BRUUSH ORAL CARE INC.
128 West Hastings Street, Unit 210
Vancouver, British Columbia V6B 1G8
Canada
October 17, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
100 F Street, N.E.
Washington, DC 20549
Attention: Benjamin Ritchie
| Re: | Bruush Oral Care Inc. | |
| Registration Statement on Form F-1, File No. 333-272942 |
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Requested Date: Thursday, October 19, 2023
Requested Time: 5:30pm, Eastern Time
Ladies and Gentlemen:
Bruush Oral Care Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form F-1, as amended (File No. 333-272942), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 5:30 p.m. Eastern time on Thursday, October 19, 2023, or as soon thereafter as possible.
Please contact our counsel, Lahdan S. Rahmati of Lucosky Brookman LLP at (310) 948-9968 with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Ms. Rahmati by telephone when this request for acceleration has been granted.
| Sincerely yours, | |
| BRUUSH ORAL CARE INC. | |
| /s/ Aneil S. Manhas | |
| Aneil S. Manhas | |
| Chief Executive Officer |