September 26, 2019 William Bollander Chief Executive Officer GH Capital Inc. 200 South Biscayne Blvd., Suite 2790 Miami, FL 33131 Re: GH Capital Inc. Form 8-K Filed August 21, 2019 File No. 000-55798 Dear Mr. Bollander: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Matthew Crispino, Staff Attorney, at (202) 551-3456 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology