VANTAGE HEALTH

From:
Lisa Ramakrishnan
Chief Executive Officer
Suite 640-11400 West Olympic Boulevard
Los Angeles, California, 90064-1567

AMMENDMENT #3

Re: Form S-1/A filed December 14, 2010 File No, 333-168930


To Whom It May Concern:

On behalf of Vantage Health. a Nevada corporation (the "Company"), we submit the
following responses which correspond to the numerical comments contained in the
Securities and Exchange Commission letter dated January 3, 2011 (the "SEC
Letter") regarding the Registration Statement on Form S-1 (the "Registration
Statement").

FORM S-1

Summary

     1)   The Company has revised the disclosure to address comment #1.

     2)   The Company has revised/expended the disclosure to discuss the details
          of the allocation of the 49% interest in Moxisign

Moxi's Board, Page 27

     3)   The Company has revised the disclosure to include the age of Dr.
          Ramakrishnan

     4)   The Company has expanded the discussion to discuss the details of
          dilution in the event of capital being raised though Vantage Health.

     5)   The Company has revised the Registration Statement to remove the
          misplaced discussion.

Local Partners and Black Economic Empowerment, Page 40

     6)   The Company has expanded the discussion to address comment #6.

Department of Heath ARV Tender, Page 42

     7)   The company has revised the disclosure to discuss the status of
          eligibility to participate in tenders as well as its future
          intentions.

The Government Tender Bidding Process, Page 43

     8)   The discussion has been expanded to include the information contained
          in previous responses to comments 36, 39 and 45-47.

Plan of Operations
Results of Operations, Page 54

     9)   The discussion has been revised to include updated interim financial
          information though the period ended September 30, 2010.

Consolidated Financial Statements

     10)  Our auditors have revised their auditors report letter and so that no
          reference is being made to the other auditors.

     11)  We have revised the presentation of the cumulative translation
          adjustment in the financial statements, including the cash flow
          statement, so that it is in accordance with ASC Topic 830, as
          applicable.

     12)  We have revised the financial statement to reflect that the company's
          name is "Vantage Health" rather than "Vantage Health, Inc.".

Notes to Consolidated Financial Statements

     13)  Note 6 has been revised to more clearly specify the accounting for the
          acquisition of Moxisign.

     14)  We have revised the accounting policy footnote disclosures to include
          a discussion of our policy for translating our assets, liabilities,
          revenues and expenses into our reporting currency, and have also now
          disclosed our functional currency and our reporting currency.

Vantage Health


/s/ Lisa Ramakrishnan
------------------------------
Lisa Ramakrishnan, CEO