United States securities and exchange commission logo





                         September 30, 2020

       Peter Pizzino
       President
       Wearable Health Solutions, Inc.
       2300 Yonge Street, Suite 1600
       Toronto, Ontario, Canada M4P1E4

                                                        Re: Wearable Health
Solutions, Inc.
                                                            Offering Statement
on Form 1-A
                                                            Filed September 11,
2020
                                                            File No. 24-11316

       Dear Mr. Pizzino:

                                                        We have reviewed your
offering statement and do not have any comments.

               We will consider qualifying your offering statement at your
request. In connection with
       your request, please confirm in writing that at least one state has
advised you that it is prepared
       to qualify or register your offering. If a participant in your offering
is required to clear its
       compensation arrangements with FINRA, please have FINRA advise us that
it has no objections
       to the compensation arrangements before qualification.

               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.

               You may contact Effie Simpson, Staff Accountant, at (202)
551-3346 or Jean C. Yu,
       Assistant Chief Accountant, at (202) 551-3305 if you have questions
regarding comments on the
       financial statements and related matters. Please contact Edward M.
Kelly, Senior Counsel, at
       (202) 551-3728 or Geoffrey D. Kruczek, Senior Counsel, at (202) 551-3641
with any other
       questions.




                         Sincerely,


                         Division of Corporation Finance

                         Office of Manufacturing
       cc:                                              Andrew T.E. Coldicutt,
Esq,.