As Filed With the Securities and Exchange Commission on March 28, 2011

Registration No. 333-168037
================================================================================
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM S-1/A AMENDMENT NO. 5

REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933

GURU HEALTH INC.
(Name of registrant as specified in its charter)

Nevada 3949 27-1833279
(State or Other Jurisdiction (Primary Standard Industrial (IRS Employer
of Organization) Classification Code) Identification Number)

#10-1019 17th Ave SW Nevada Commercial Registered Agents LLC
Calgary Alberta T2T 0A7, Canada 4231 Reno NV, 89509
P 403-612-4130 (775) 589-1001
(Address, including zip code, and telephone number, (Name, address, including zip code, and telephone
including area code, of registrants principal executive offices) number, including area code, of agent for service)

Copies to:
Law Offices of Willian M. Aul
7676 Hazard Center Drive Suite 500, San Diego, CA 92108
(Name, address, including zip code, and telephone number,
including area code, of agent for service)

Approximate date of commencement of proposed sale to the public As soon as
practicable after the Registration Statement is effective

If any of the securities being registered on the Form are to be offered on a
delayed or continuous basis pursuant to Rule 415 under the Securities Act of
1933 check the following box: [X]

If this Form is filed to register additional common stock for an offering under
Rule 462(b) of the Securities Act, please check the following box and list the
Securities Act registration statement number of the earlier effective
registration statement for the same offering.

If this Form is a post-effective amendment filed under Rule 462(c) of the
Securities Act, check the following box and list the Securities Act registration
statement number of the earlier effective registration statement for the same
offering.

If this Form is a post-effective amendment filed under Rule 462(d) of the
Securities Act, check the following box and list the Securities Act registration
statement number of the earlier effective registration statement for the same
offering. [ ]

Indicate by check mark whether the registrant is a large accelerated filer, an
accelerated filer, a non-accelerated filer, or a smaller reporting company. See
the definitions of "large accelerated filer," "accelerated filer" and "smaller
reporting company" in Rule 12b-2 of the Exchange Act. (Check one):

Large Accelerated Filer [ ] Accelerated Filer [ ]
Non-accelerated Filer [ ] Smaller reporting company [X]
(Do not check if a smaller reporting company)

CALCULATION OF REGISTRATION FEE

================================================================================
Securities to Amount To Be Offering Price Aggregate Registration
be Registered Registered Per Share Offering Price(1) Fee
--------------------------------------------------------------------------------
Common Stock 4,000,000 $0.01 $40,000 $2.85
================================================================================
(1) Estimated solely for purposes of calculating the registration fee under
Rule 457.

There is no current market for the securities. Although the registrant's common
stock has a par value of $0.001, the registrant has valued the common stock in
good faith and for the purposes of the registration fee, based on $0.01 per
share. In the event of a stock split, stock dividend or similar transaction
involving our common stock, the number of shares registered shall automatically
be increased to cover the additional shares of common stock issuable pursuant to
Rule 416 under the Securities Act of 1933, as amended.

REGISTRANT HEREBY AMENDS THIS REGISTRATION STATEMENT ON DATES AS MAY BE
NECESSARY TO DELAY ITS EFFECTIVE DATE UNTIL THE REGISTRANT SHALL FILE A FURTHER
AMENDMENT WHICH SPECIFICALLY STATES THAT THIS REGISTRATION STATEMENT SHALL
THEREAFTER BECOME EFFECTIVE IN ACCORDANCE WITH SECTION 8(a) OF THE SECURITIES
ACT OF 1933, OR UNTIL THE REGISTRATION STATEMENT SHALL BECOME EFFECTIVE ON DATES
AS THE COMMISSION, ACTING UNDER SAID SECTION 8(a), MAY DETERMINE.
================================================================================

THE INFORMATION IN THIS PRELIMINARY PROSPECTUS IS NOT COMPLETE AND MAY CHANGE.
WE MAY NOT SELL THESE SECURITIES UNTIL THE REGISTRATION STATEMENT FILED WITH THE
SECURITIES AND EXCHANGE COMMISSION IS EFFECTIVE. THIS PRELIMINARY PROSPECTUS IS
NOT AN OFFER TO SELL THESE SECURITIES, AND WE ARE NOT SOLICITING AN OFFER TO BUY
THESE SECURITIES IN ANY STATE WHERE THE OFFER OR SALE IS NOT PERMITTED.

PRELIMINARY PROSPECTUS SUBJECT TO COMPLETION, DATED *, 2011

PROSPECTUS

GURU HEALTH INC.
4,000,000 SHARES OF COMMON STOCK
$0.001 PAR VALUE NO MINIMUM
$0.01 PER SHARE

This is an initial public offering of 4,000,000 shares of the common stock of
Guru Health Inc. ("Guru" or "Guru Health".) Guru is offering all of the
4,000,000 shares.

Prior to this offering there has been no public market for our stock. The
offering price for the shares is $0.01 per share. This offering is a
self-underwritten offering conducted by our two officers and directors on a
"best efforts" basis.

We intend to seek inclusion of our common stock for quotation on the OTC
Bulletin Board, however there is no assurance that our common stock will ever
become quoted. There is no minimum offering of our common stock. All funds
received from the offering, if any, will be deposited directly into our bank
account.

Our auditors have issued a going concern opinion. This means that there is
substantial doubt that we can continue as an ongoing business for the next
twelve months. The financial statements do not include any adjustments that
might result from the uncertainty about our ability to continue in business. As
such we may have to cease operations and you could lose your investment.

INVESTING IN OUR COMMON STOCK INVOLVES SIGNIFICANT RISKS. SEE "RISK FACTORS" ON
PAGE 8 FOR A DESCRIPTION OF CERTAIN FACTORS THAT YOU SHOULD CAREFULLY CONSIDER
BEFORE PURCHASING THE SHARES OFFERED BY THIS PROSPECTUS.

NEITHER THE SECURITIES AND EXCHANGE COMMISSION NOR ANY STATE SECURITIES
COMMISSION HAS APPROVED OR DISAPPROVED OF THESE SECURITIES OR DETERMINED IF THIS
PROSPECTUS IS TRUTHFUL OR COMPLETE. ANY REPRESENTATION TO THE CONTRARY IS A
CRIMINAL OFFENSE.

Underwriting
Discounts and
Offering Price Commissions(1) Proceeds to Company(2)
-------------- -------------- ----------------------
Per Share $ 0.01 $ 0 $ 0.01
Maximum $40,000 $ 0 $40,000

----------
(1)(2) Proceeds to the company are calculated before the deduction of expenses
in connection with this offering and payable by the company, which are
estimated at approximately $13,000 and include filing, legal, accounting,
printing and other miscellaneous fees all of which will be paid to
unaffiliated third parties from $13,000 raised prior to this offering.

THE DATE OF THIS PROSPECTUS IS JANUARY 20, 2010

INFORMATION CONTAINED HEREIN IS SUBJECT TO COMPLETION OR AMENDMENT. A
REGISTRATION STATEMENT RELATING TO THESE SECURITIES HAS BEEN FILED WITH THE
SECURITIES AND EXCHANGE COMMISSION. THESE SECURITIES MAY NOT BE SOLD NOR MAY
OFFERS TO BUY BE ACCEPTED PRIOR TO THE TIME THE REGISTRATION BECOMES EFFECTIVE.
THIS PROSPECTUS SHALL NOT CONSTITUTE AN OFFER TO SELL OR THE SOLICITATION OF AN
OFFER TO BUY NOR SHALL THERE BE ANY SALE OF THESE SECURITIES IN ANY STATE IN
WHICH SUCH OFFER, SOLICITATION OR SALE WOULD BE UNLAWFUL PRIOR TO REGISTRATION
OR QUALIFICATION UNDER THE SECURITIES LAWS OF ANY SUCH STATE.

SUBSCRIPTION INFORMATION

Subscribers purchasing the shares should make checks payable to Guru Health Inc.
Subscribers should also complete a Purchase Order Form, a form of which is
enclosed herewith as Appendix 99.1 to this prospectus. For convenience, both
Purchase Order Forms will be included with this prospectus. Additional copies of
either of these Purchase Order Forms may be obtained by writing, calling or
faxing the company at its office: Telephone 403-612-4130.

DEALER PROSPECTUS DELIVERY OBLIGATION

Until ________(90 days after the effective date of this Prospectus), all dealers
that effect transactions in these securities, whether or not participating in
this offering, may be required to deliver a prospectus. This is in addition to
the dealer's obligation to deliver a prospectus when acting as underwriters and
with respect to their unsold allotments or subscriptions.

TABLE OF CONTENTS

Page No
-------

Summary of our Offering 4

Risk Factors 8

Use of Proceeds 12

Determination of Offering Price 13

Dilution of the Price You Pay for Your Shares 13

Plan of Distribution; Terms of the Offering 15

Management's Discussion and Analysis of Financial Condition or
Plan of Operation 18

Business 23

Management 26

Executive Compensation 28

Principal Stockholders 29

Description of Securities 30

Certain Transactions 31

Litigation 32

Experts 32

Legal Matters 32

Financial Statements 32

SUMMARY OF OUR OFFERING

This offering is a self-underwritten offering conducted by our two officers and
directors on a "best efforts" basis.

ABOUT GURU HEALTH INC.

We were incorporated under the name Guru Health Inc. in the State of Nevada on
February 3, 2010. We are a development-stage company and we have no revenues and
minimal assets. As a result we have incurred losses since inception.

We have not implemented our business plan as of this date. We have focused our
limited managerial and financial capacity almost entirely on the efforts needed
to undertake this Offering. If this Offering is successful, we intend to seek
sponsorship from a FINRA-registered broker-dealer and apply for quotation on the
OTC Bulletin Board. In order to be quoted on the OTC Bulletin Board, a market
maker must file an application on our behalf in order to make a market for our
common stock. There is no assurance that such an application will be filed. Even
if we do obtain sponsorship of a market maker there is no guarantee that an
application will be filed or our stock will become quoted or a market for our
common stock will develop.

We intend to commence operations in the business of online health and sport
supplement marketing, sales and distribution to the Canadian market with
possible expansion into international markets in the future. To date, the only
operations we have engaged in are the development of a business plan, purchase
of trial supplements and initial website development.

Initially Vanessa Gillis, an officer and director of Guru Health, will put
together a marketing campaign that will include web marketing, flyers/pamphlets
and sponsorship of sporting events.

Our principal executive office is located at #10-1019 17th Ave SW, Calgary AB,
Canada T2T 0A7. Our fiscal year end is May 31, 2010.

TIMELINE

OBTAIN EFFECTIVENESS FOR OUR REGISTRATION STATEMENT: 8-10 WEEKS.

There is no guarantee our Registration Statement will be given effectiveness and
our business plan will not succeed if we are unable to achieve effectiveness and
complete our offering.

COMPLETE OFFERING: WITHIN 150 DAYS AFTER THE EFFECTIVENESS OF OUR REGISTRATION
STATEMENT.

There is no guarantee we will raise the full amount of the offering. Several
scenarios are described in the "Dilution of the Price You Pay for Your Shares"
section.

DEVELOP OUR WEBSITE. 4 WEEKS

Upon completion of our public offering, we will have our web designer to
complete the corporate website along with credit card payment processing
services.

COMMENCE MARKETING CAMPAIGN. 4 MONTHS

Once our website is operational we will begin to market our products.

COMMENCE OPERATIONS.

During the initial three month marketing campaign management expects clients to
begin using the website to purchase supplements. We have an account with EAS
Canada based in Burlington Ontario and at present have the ability to purchase,
market and distribute several products.

THE OFFERING

Following is a brief summary of this offering:

Securities being offered Up to 4,000,000 shares of common stock, par
value $0.001.

Offering price per share The offering price will be fixed at $0.01 per
share for the duration of the offering

Offering period The offering shall terminate on the earlier of
(i) 180 days after the effectiveness of the
registration statement (ii) when the offering
is fully subscribed for. Our ability to
terminate the offering is limited to ending
the duration of the offering and accepting the
amount of shareholder funds as of the
termination date.

Net proceeds to us $40,000

Use of proceeds We will use the proceeds to pay for
administrative expenses, the implementation of
our business plan, and working capital.

Number of shares outstanding
before the offering 2,600,000

Number of shares outstanding
after the offering if all of
the shares are sold 6,600,000

Market for the common stock There has been no market for our securities.
Our common stock is not traded on any exchange
or on the Over-the-Counter market. After the
effective date of the registration statement
relating to this prospectus, we hope to have a
market maker file an application with FINRA
for our common stock to become eligible for
trading on the Over-the-Counter Bulletin
Board. We do not yet have a market maker who
has agreed to file such application. Even if
we are able to obtain sponsorship of a market
maker there is no guarantee that an
application will be filed, our stock will
become quoted or a market for our common stock
will develop.

There is no assurance that a trading market
will develop or, if developed, that it will be
sustained. Consequently, a purchaser of our
common stock may find it difficult to resell
the securities offered herein should the
purchaser desire to do so.

LIQUIDITY

There is currently no market for our common stock and we can provide no
assurance that a market will develop.

To the extent that we are able, we aim to obtain quotation of our common stock
on the OTC Bulletin Board upon the effectiveness of the registration statement,
of which this prospectus forms a part. However, we can provide investors with no
assurance that our shares will be quoted on the OTC Bulletin Board or, if
quoted, that a public market will materialize. In order to obtain quotation on
the OTC Bulletin Board our company will be required to procure the sponsorship
of a registered market maker. Even if we are able to obtain sponsorship of a
market maker there is no guarantee that an application will be filed, our stock
will become quoted or a market for our common stock will develop.. As a result
we may be unable to quote our common stock on the OTC Bulletin Board,

If no market is ever developed for our shares, it will be difficult for
shareholders to sell their stock. In such a case, shareholders may find that
they are unable to achieve benefits from their investment.

OWNERSHIP

Miss Vanessa Gillis presently owns 61.5% of our outstanding common stock while
Miss Jessica Bradshaw owns 38.5% of our common stock. Together our two directors
own 100% of our outstanding common stock prior to this Offering and may continue
to own the majority of our registered shares after the offering. This could
allow them to control the Company and its operations. Officers and Directors
will not be purchasing additional shares in this offering.

SELECTED FINANCIAL DATA

The following financial information summarizes the more complete historical
financial information at the end of this prospectus. Total Expenses are composed
of incorporation costs, Legal and audit costs.. These expenses are required in
order to initiate and complete our public offering.

As of November 30, 2010
-----------------------
BALANCE SHEET
Total Assets $ 3,573
Total Liabilities $ 8,196
Stockholders Equity $ (4,623)

Period from February 3, 2010
(date of inception) to
November 30, 2010
-----------------
INCOME STATEMENT
Revenue $ 0
Total Expenses $ 17,623
Net Loss $ (17,623)

RISK FACTORS

An investment in our common stock involves a high degree of risk. You should
carefully consider the risks described below and the other information in this
prospectus before investing in our common stock. If any of the following risks
occur, our business, operating results and financial condition could be
seriously harmed. The trading price of our common stock could decline due to any
of these risks, and you may lose all or part of your investment.

WE ARE SOLELY DEPENDENT UPON THE FUNDS TO BE RAISED IN THIS OFFERING TO START
OUR BUSINESS, THE PROCEEDS OF WHICH MAY BE INSUFFICIENT TO ACHIEVE REVENUES. WE
MAY NEED TO OBTAIN ADDITIONAL FINANCING WHICH MAY NOT BE AVAILABLE.

We have not started our business. We need the proceeds from this offering to
start our operations. If $40,000 is raised, this amount will likely enable us to
begin the process of developing our website and marketing strategy. The
marketing strategy includes web marketing, flyers, purchase of supplements and
sponsorship of sporting events. We may need additional funds to complete further
development of our business plan to achieve a sustainable sales level where
ongoing operations can be funded out of revenues. There is no assurance that any
additional financing will be available or if available, on terms that will be
acceptable to us.

INVESTORS CANNOT WITHDRAW FUNDS ONCE INVESTED AND WILL NOT RECEIVE A REFUND.

Investors do not have the right to withdraw invested funds. Subscription
payments will be paid to Guru Health Inc and held on our corporate bank account
if the Subscription Agreements are in good order and the investor is accepted as
an investor by the Company. Therefore, once an investment is made, investors
will not have the use or right to return of such funds.

WE MAY IN THE FUTURE ISSUE ADDITIONAL SHARES OF COMMON STOCK, WHICH WOULD REDUCE
INVESTORS' PERCENT OF OWNERSHIP AND MAY DILUTE OUR SHARE VALUE.

Our Articles of Incorporation authorize the issuance of 75,000,000 shares of
common stock, par value $0.001 per share, of which 2,600,000 shares are issued
and outstanding. The future issuance of common stock may result in substantial
dilution in the percentage of our common stock held by our then existing
shareholders. We may value any common stock issued in the future on an arbitrary
basis. The issuance of common stock for future services or acquisitions or other
corporate actions may have the effect of diluting the value of the shares held
by our investors, and might have an adverse effect on any trading market for our
common stock.

WE LACK AN OPERATING HISTORY AND HAVE NOT GENERATED ANY REVENUES OR PROFIT TO
DATE. THERE IS NO ASSURANCE OUR FUTURE OPERATIONS WILL RESULT IN PROFITABLE
REVENUES. IF WE CANNOT GENERATE SUFFICIENT REVENUES TO OPERATE PROFITABLY, WE
MAY HAVE TO CEASE OPERATIONS.

We were incorporated in February of 2010 and we have not started our proposed
business operations or realized any revenues. We have no operating history upon
which an evaluation of our future success or failure can be made. Our net loss
since inception is $17,623 of which $1,075 is an incorporation service fee. Our
ability to achieve and maintain profitability and positive cash flow is
dependent upon our ability to earn profit by attracting enough customers who
will pay for our services. We cannot guarantee that we will be successful in
generating substantial revenues and profit in the future. It is likely that we
will not be able to achieve profitability and will have to cease operations due
to lack of funding.

PARTICIPATION IS SUBJECT TO RISKS OF INVESTING IN MICRO CAPITALIZATION
COMPANIES.

Micro-capitalization companies generally have limited product lines, markets,
market shares and financial resources. The securities of such companies, if
traded in the public market, may trade less frequently and in more limited
volume than those of more established companies. Additionally, in recent years,
the stock market has experienced a high degree of price and volume volatility
for the securities of micro capitalization companies. In particular, micro
capitalization companies that trade in the over-the-counter markets have
experienced wide price fluctuations not necessarily related to the operating
performance of such companies.

Investing in Guru Health Inc. has its own specific risks that are discussed
throughout the risk factors section.

OUR AUDITORS HAVE ISSUED A GOING CONCERN OPINION BECAUSE THERE IS SUBSTANTIAL
UNCERTAINTY THAT WE WILL CONTINUE OPERATIONS IN WHICH CASE YOU COULD LOSE YOUR
INVESTMENT.

BECAUSE OUR OFFICERS AND DIRECTORS HAVE OTHER BUSINESS INTERESTS, THEY MAY NOT
BE ABLE OR WILLING TO DEVOTE A SUFFICIENT AMOUNT OF TIME TO OUR BUSINESS
OPERATIONS, CAUSING OUR BUSINESS TO FAIL.

Our two officers and directors Vanessa Gillis and Jessica Bradshaw will only be
devoting limited time to our operations. Miss Gillis will be handling most of
the company's day to day operations and intends to devote 10 hours of her week
to our business affairs until such a time when a salary can be drawn. Miss
Bradshaw will be available on an as needed basis until full operations begin.
Because our directors will only be devoting limited time to our operations, our
operations may be sporadic and occur at times which are convenient to them. As a
result, operations may be periodically interrupted or suspended which could
result in a lack of revenues and a possible cessation of operations. It is
possible that the demands on Vanessa Gillis from her other obligations could
increase with the result that she would no longer be able to devote sufficient
time to the management of our business. In addition, Miss Gillis may not possess
sufficient time for our business if the demands of managing our business
increase substantially beyond current levels.

IF WE SELL ONLY 50% OF THE SHARES IN THIS OFFERING OUR OFFICERS AND DIRECTORS
WILL OWN 56.5% OF OUR OUTSTANDING COMMON STOCK, THEY WILL MAKE AND CONTROL
CORPORATE DECISIONS THAT MAY BE DISADVANTAGEOUS TO MINORITY SHAREHOLDERS.

After completion of the offering if only 2,000,000 of the shares are sold, Miss
Gillis and Miss Bradshaw will own 56.5% of the outstanding shares of our common
stock. Accordingly, they will have significant influence in determining the
outcome of all corporate transactions or other matters, including the election
of directors, mergers, consolidations and the sale of all or substantially all

of our assets, and also the power to prevent or cause a change in control. The
interests of our officers and directors may differ from the interests of the
other stockholders and may result in corporate decisions that are
disadvantageous to other shareholders. As a small company, with limited
financial resources, you anticipate that you will continue to enter into
agreements and have transactions with officers and directors. These agreements
and the transactions involve a conflict of interest. A conflict of interest
exists when a party has an interest on both sides of a transaction. And while we
will attempt to resolve all conflicts of interests on terms that are fair to the
Company and equivalent to terms that could be obtained in arms-length
transactions with third parties, we cannot assure you that we will be successful
in these efforts.

IF WE DO NOT ATTRACT CUSTOMERS, WE WILL NOT MAKE A PROFIT, WHICH ULTIMATELY WILL
RESULT IN A CESSATION OF OPERATIONS.

We have no customers. We have not identified any customers and we cannot
guarantee we ever will have any customers. Even if we obtain customers, there is
no guarantee that we will generate a profit. If we cannot generate a profit, we
will likely have to suspend or cease operations.

WE DO NOT EXPECT TO PAY DIVIDENDS IN THE FORESEEABLE FUTURE.

We have never paid any dividends on our common stock. We do not expect to pay
cash dividends on our common stock at any time in the foreseeable future. The
future payment of dividends directly depends upon our future earnings, capital
requirements, financial requirements and other factors that our board of
directors will consider. Since we do not anticipate paying cash dividends on our
common stock, return on your investment, if any, will depend solely on an
increase, if any, in the market value of our common stock.

WE HAVE NO EXPERIENCE AS A PUBLIC COMPANY.

We have never operated as a public company. We have no experience in complying
with the various rules and regulations which are required of a public company.
As a result, we may not be able to operate successfully as a public company,
even if our operations are successful. We plan to comply with all of the various
rules and regulations which are required of a public company. However, if we
cannot operate successfully as a public company, your investment may be
materially adversely affected. Our inability to operate as a public company
could be the basis of your losing your entire investment in us.

IF OUR SHARES OF COMMON STOCK COMMENCE QUOTATION ON THE OTC BULLETIN BOARD, THE
TRADING PRICE WILL FLUCTUATE SIGNIFICANTLY AND STOCKHOLDERS MAY HAVE DIFFICULTY
RESELLING THEIR SHARES.

As of the date of this Prospectus, our common stock is not yet quoted on the
Over-the-Counter Bulletin Board. If our shares of common stock are quoted on the
Bulletin Board, there is a volatility associated with Bulletin Board securities
in general and the value of your investment could decline due to the impact of
any of the following factors upon the market price of our common stock: (i)
failure to meet our revenue or profit goals or operating budget; (ii) decline in
demand for our common stock; (iii) downward revisions in securities analysts'
estimates or changes in general market conditions; (iv) technological
innovations by competitors or in competing technologies; (v) lack of funding
generated for operations; (vi) investor perception of our industry or our
prospects; and (vii) general economic trends.

In addition, stock markets have experienced price and volume fluctuations and
the market prices of securities have been highly volatile. These fluctuations
are often unrelated to operating performance and may adversely affect the market
price of our common stock. As a result, investors may be unable to sell their
shares at a fair price and you may lose all or part of your investment.

OUR SHARES OF COMMON STOCK ARE SUBJECT TO THE "PENNY STOCK" RULES OF THE
SECURITIES AND EXCHANGE COMMISSION AND THE TRADING MARKET IN OUR SECURITIES WILL
BE LIMITED, WHICH WILL MAKE TRANSACTIONS IN OUR STOCK CUMBERSOME AND MAY REDUCE
THE VALUE OF AN INVESTMENT IN OUR STOCK.

The SEC has adopted rules that regulate broker-dealer practices in connection
with transactions in "penny stocks." Penny stocks generally are equity
securities with a price of less than $5.00 (other than securities registered on
certain national securities exchanges or quoted on the NASDAQ system, provided
that current price and volume information with respect to transactions in such
securities is provided by the exchange or system). Penny stock rules require a
broker-dealer, prior to a transaction in a penny stock not otherwise exempt from
those rules, to deliver a standardized risk disclosure document prepared by the
SEC, which specifies information about penny stocks and the nature and
significance of risks of the penny stock market. A broker-dealer must also
provide the customer with bid and offer quotations for the penny stock, the
compensation of the broker-dealer, and sales person in the transaction, and
monthly account statements indicating the market value of each penny stock held
in the customer's account. In addition, the penny stock rules require that,
prior to a transaction in a penny stock not otherwise exempt from those rules,
the broker-dealer must make a special written determination that the penny stock
is a suitable investment for the purchaser and receive the purchaser's written
agreement to the transaction. These disclosure requirements may have the effect
of reducing the trading activity in the secondary market for stock that becomes
subject to those penny stock rules. If a trading market for our common stock
develops, our common stock will probably become subject to the penny stock
rules, and shareholders may have difficulty in selling their shares

THERE IS NO CURRENT TRADING MARKET FOR OUR SECURITIES AND IF A TRADING MARKET
DOES NOT DEVELOP, PURCHASERS OF OUR SECURITIES MAY HAVE DIFFICULTY SELLING THEIR
SHARES.

There is currently no established public trading market for our securities and
an active trading market in our securities may not develop or, if developed, may
not be sustained. We intend to have a market maker apply for admission to
quotation of our securities on the Over-the-Counter Bulletin Board after the
Registration Statement relating to this prospectus is declared effective by the
SEC. We do not yet have a market maker who has agreed to file such application.
If for any reason our common stock is not quoted on the Over-the-Counter
Bulletin Board or a public trading market does not otherwise develop, purchasers
of the shares may have difficulties selling their common stock should they
desire to do so. No market makers have committed to becoming market makers for
our common stock and none may do so.

BECAUSE WE HAVE ARBITRARILY DETERMINED SHARE PRICE, IT MAY NOT BEAR ANY
RELATIONSHIP TO OUR ASSETS, EARNINGS, BOOK VALUE, OR ANY OTHER OBJECTIVE
CRITERIA OF VALUE.

The offering price for the 4,000,000 shares of common stock to the public will
be fixed at $0.01 per share for the duration of the offering. We arbitrarily
determined the share price of the shares and the maximum offering amount of the
shares. Among the factors considered were: (1) our relative cash requirements,

(2) the amount of capital to be contributed by purchasers in this offering in
proportion to the amount of stock to be retained by our existing Stockholders,
(3) the proceeds to be raised by the offering, and (4) the amount of capital to
be contributed by purchasers in this offering in proportion to the amount of
stock to be retained by our existing Stockholders. There is, however, no
relationship whatsoever between the offering price of the shares and our assets,
earnings, book value or any other objective criteria of value. There can be no
assurance that, even if a public trading market develops for our securities, the
shares will attain market values commensurate with the offering price. An
arbitrary determination of the offering price increases the risk that purchasers
of the shares in the offering will pay more than the value the public market
ultimately assigns to the shares and more than an independent appraisal value.

THE ONLINE SUPPLEMENT INDUSTRY IS COMPETITIVE AND IF WE ARE NOT ABLE TO OBTAIN
PROFITABLE OPERATIONS OUR BUSINESS COULD FAIL.

The online supplement industry is a competitive market that is very price
sensitive. Margins for retail sales are often small and based on adequate
marketing and price competitiveness. In Canada there are many Companies who
directly compete with Guru Health in the online supplement space. In addition
there are many physical stores that sell supplements. If we are unable to secure
sufficient market share to break even our business could fail.

USE OF PROCEEDS

Our offering is being made on a self-underwritten basis-- no minimum of shares
must be sold in order for the offering to proceed. The offering price per share
is fixed at $0.01 per share for the duration of the offering. There is no
assurance that we will raise the full $40,000 as anticipated.

The following table below sets forth the uses of proceeds assuming the sale of
50% and 100% of the securities offered for sale in this offering by the company.

$20,000 $40,000
------- -------

Gross proceeds $20,000 $40,000
Offering expenses $13,000 $13,000
Net proceeds $20,000 $40,000

The net proceeds will be used as follows:

Supplements (Inventory) $ 2,000 $ 4,000
Website development $ 2,500 $ 2,500
Marketing and advertising $ 4,000 $15,000
Salaries $ 4,500 $11,000
Audit, accounting and filing fees $ 7,000 $ 7,000
Working capital $ 0 $ 500

* note the offering expense will be paid using current assets of the company.
Through November 30, 2010, most of the anticipated cost of $13,000 have
been paid or accrued.

PRIORITY SEQUENCE

Below is the priority sequence for capital budgeting. If we are not able to
raise the full amount of the proposed offering we intend to use any funds raised
in the order listed below:

1- Audit, accounting and filing fees
2- Website development
3- Marketing and advertising
4- Supplements (Inventory)
5- Salaries
6- Working capital

Total offering expenses are estimated to be $13,000, and have been covered by
the $13,000 invested by our two directors, and officers Miss Gillis and Miss
Bradshaw. The anticipated expenses consist of $3,500 for legal fees; $600 for
accounting fees and expenses; $5,000 for auditor fees and expenses; $947.75 for
product, $1,250 for our website creation, $1,500 for EDGAR fees, $199.40 for
miscellaneous and bank charges and $2.85 for our SEC filing fee.

Upon the completion of this offering and if circumstances and market conditions
allow, we intend to immediately complete the development of our website
"www.guruforhealth.com" We have already hired a web designer to create an
initial website and once additional funds are raised we will look to complete
the content as well as credit card processing software. The cost of our website
is estimated to be $3,750, $1,250 of which has already been incurred.

The marketing and advertising campaign will consist of web search optimization,
online marketing on health and fitness website, sponsorship of fitness events,
and development of flyers. The cost of developing the campaign is estimated to
be $15,000.

Working capital is the cost related to operating our business. It is comprised
of expenses for telephone service, mail, stationery, accounting, expenses of
filing reports with the SEC, product ordering, and general working capital.

DETERMINATION OF OFFERING PRICE

The price of the shares we are offering was arbitrarily determined in order for
us to raise up to a total of $40,000 in this offering. The offering price bears
no relationship whatsoever to our assets, earnings, book value or other criteria
of value. Among the factors considered were:

- our lack of operating history
- the proceeds to be raised by the offering
- the amount of capital to be contributed by purchasers in this offering
in proportion to the amount of stock to be retained by our existing
Stockholders, and
- our relative cash requirements.

DILUTION OF THE PRICE YOU PAY FOR YOUR SHARES

Dilution represents the difference between the offering price and the net
tangible book value per share immediately after completion of this offering. Net
tangible book value is the amount that results from subtracting total
liabilities and intangible assets from total assets. Dilution arises mainly as a
result of our arbitrary determination of the offering price of the shares being
offered. Dilution of the value of the shares you purchase is also a result of
the lower book value of the shares held by our existing stockholders.

As of November 30, 2010, the net tangible book value of our shares of common
stock was ($4,623) or approximately ($ 0.0018) per share based upon 2,600,000
shares outstanding. Our anticipated costs associated with the completion of this
offering are approximately $13,000 all of which have been covered except for
additional fees associated with EDGAR filings and so we are further reducing
this amount to ($5,000) or approximately ($ 0.0019) per share based on 2,600,000
shares outstanding for the purpose of the following calculation.

IF 100% OF THE SHARES ARE SOLD:

Upon completion of this offering, in the event all of the shares are sold, the
net tangible book value of the 6,600,000 shares to be outstanding will be
approximately $35,000 or approximately $0.0053 per share. The net tangible book
value of the shares held by our existing stockholders will be increased by
$0.0072 per share without any additional investment on their part. You will
incur an immediate dilution from $0.01 per share to $0.0053 per share.

After completion of this offering, if 4,000,000 shares are sold, you will own
60.6% of the total number of shares then outstanding for which you will have
made cash investment of $40,000, or $0.01 per share. Our existing stockholders
will own 39.4% of the total number of shares then outstanding, for which they
have made contributions of cash totaling $13,000 or $0.005 per share.

IF 50% OF THE SHARES ARE SOLD

Upon completion of this offering, in the event 2,000,000 shares are sold, the
net tangible book value of the 4,600,000 shares to be outstanding will be
$15,000 or approximately $0.0033 per share. The net tangible book value of the
shares held by our existing stockholders will be increased by $0.0052 per share
without any additional investment on their part. You will incur an immediate
dilution from $0.01 per share to $0.0033 per share.

After completion of this offering you will own approximately 43.5% of the total
number of shares then outstanding for which you will have made cash investment
of $20,000, or $0.01 per share. Our existing stockholders will own approximately
56.5% of the total number of shares then outstanding, for which they have made
contributions of cash totaling $13,000 or $0.005 per share.

The following table compares the differences of your investment in our shares
with the investment of our existing stockholders.

EXISTING STOCKHOLDERS IF ALL OF THE SHARES ARE SOLD:

Price per share $ 0.005
Net tangible book value per share before offering $ (0.0018)
Potential gain to existing shareholders $ 15,760
Net tangible book value per share after offering $ 0.0053
Increase to present stockholders in net tangible book value
per share after offering $ 0.0072
Capital contributions $ 13,000
Number of shares outstanding before the offering 2,600,000
Number of shares after offering assuming the sale of the
maximum number of shares 6,600,000
Percentage of ownership after offering 39.4%

PURCHASERS OF SHARES IN THIS OFFERING IF ALL 100% SHARES SOLD:

Price per share $ 0.01
Dilution per share $ 0.0047
Capital contributions $ 40,000
Number of shares after offering held by public investors 4,000,000
Percentage of capital contributions by existing shareholders 24.5%
Percentage of capital contributions by new investors 75.5%
Percentage of ownership after offering 60.6%

PURCHASERS OF SHARES IN THIS OFFERING IF 50% OF SHARES SOLD:

Price per share $ 0.01
Dilution per share $ 0.0067
Capital contributions $ 20,000
Percentage of capital contributions by existing shareholders 39.39%
Percentage of capital contributions by new investors 60.61%
Number of shares after offering held by public investors 2,000,000
Percentage of ownership after offering 43.5%

PLAN OF DISTRIBUTION; TERMS OF THE OFFERING

THE OFFERING CONSISTS OF A MAXIMUM OF 4,000,000 SHARES OF COMMON STOCK TO BE
SOLD BY GURU HEALTH, INC. The offering price for the 4,000,000 shares of common
stock to the public will be fixed at $0.01 per share for the duration of the
offering.

This offering will be conducted on a best-efforts basis utilizing the efforts of
our officers and directors, Vanessa Gillis and Jessica Bradshaw. Neither Ms.
Gillis nor Ms. Bradshaw will not, and do not, participate in the selling and
offering of securities for any issuer more than once every twelve months.
Potential investors will include, but are not limited to, family, business
associates, friends and acquaintances. The intended methods of communication
include, without limitation, telephone and personal contact. In our endeavors to
sell this offering, we do not intend to use any mass advertising methods such as
the internet or print media. There can be no assurance that all, or any, of the
shares will be sold.

Funds from this offering will be placed in our corporate bank account. Your
subscription will be deposited in the company's bank account under our name. As
a result, if we are sued for any reason and a judgment is rendered against us,
your subscription could be seized in a garnishment proceeding and you could lose
your investment. Investors do not have the right to withdraw invested funds.

We will sell the shares in this offering through Vanessa Gillis and Jessica
Bradshaw, both officers and directors. They will receive no commission from the
sale of any shares. They will not register as a broker-dealer under section 15
of the Securities Exchange Act of 1934 in reliance upon Rule 3a4-1. Rule 3a4-1
sets forth those conditions under which a person associated with an issuer may
participate in the offering of the issuer's securities and not be deemed to be a
broker/dealer. The conditions are that:

1. The person(s) is(are) not statutorily disqualified, as that term is defined
in Section 3(a)(39) of the Act, at the time of his participation; and,

2. The person(s) is(are) not compensated in connection with his participation by
the payment of commissions or other remuneration based either directly or
indirectly on transactions in securities;

3. The person(s) is(are) not at the time of their participation, an associated
person(s) of a broker/dealer; and,

4. The person(s) meets the conditions of Paragraph (a)(4)(ii) of Rule 3a4-1 of
the Exchange Act, in that they (A) primarily perform, or is intended primarily
to perform at the end of the offering, substantial duties for or on behalf of
the Issuer otherwise than in connection with transactions in securities; and (B)
is not a broker or dealer, or an associated person of a broker or dealer, within
the preceding twelve (12) months; and (C) do not participate in selling and
offering of securities for any Issuer more than once every twelve (12) months
other than in reliance on Paragraphs (a)(4)(i) or (a)(4)(iii).

Vanessa Gillis and Jessica Bradshaw are not statutorily disqualified, are not
being compensated in connection with their participation by the payment of
commissions or other remuneration based either directly or indirectly on the
transactions in securities, and are not associated with a broker/dealer. They
are and will continue to be officers and directors at the end of the offering
and have not been during the last twelve months and are currently not a
brokers/dealers or associated with a broker/dealer. They will not participate in
selling and offering securities for any issuer more than once every twelve
months.

Only after our registration statement is declared effective by the SEC, do we
intend to advertise, through tombstones, and hold investment meetings in various
locations where the offering will be registered. We will not utilize the
Internet to advertise our offering. Miss Gillis and Miss Bradshaw will also
distribute the prospectus to potential investors at the meetings, to business
associates and to friends and relatives who are interested in us and a possible
investment in the offering. No shares purchased in this offering will be subject
to any kind of lock-up agreement.

Management and affiliates thereof will not purchase shares in this offering to
reach $40,000.

We intend to sell our shares outside the United States.

Upon receipt and acceptance of subscriptions for the purchase of the shares
offered hereby and within the allotted time period of this Offering, all funds
received and accepted, if any, shall be immediately released to us and deposited
into our general bank account all of which shall be available for use by us.
There can be no assurance that we will obtain any funds from this offering.

SECTION 15(g) OF THE EXCHANGE ACT

Our shares are covered by Section 15(g) of the Securities Exchange Act of 1934,
as amended, and Rules 15g-1 through 15g-6 and Rule 15g-9 promulgated thereunder.
They impose additional sales practice requirements on broker/dealers who sell
our securities to persons other than established customers and accredited
investors (generally institutions with assets in excess of $5,000,000 or
individuals with net worth in excess of $1,000,000 or annual income exceeding
$200,000 or $300,000 jointly with their spouses). While Section 15(g) and Rules
15g-1 through 15g-6 apply to brokers-dealers, they do not apply to us.

Rule 15g-1 exempts a number of specific transactions from the scope of the penny
stock rules. Rule 15g-2 declares unlawful broker/dealer transactions in penny
stocks unless the broker/dealer has first provided to the customer a
standardized disclosure document.

Rule 15g-3 provides that it is unlawful for a broker/dealer to engage in a penny
stock transaction unless the broker/dealer first discloses and subsequently
confirms to the customer current quotation prices or similar market information
concerning the penny stock in question.

Rule 15g-4 prohibits broker/dealers from completing penny stock transactions for
a customer unless the broker/dealer first discloses to the customer the amount
of compensation or other remuneration received as a result of the penny stock
transaction.

Rule 15g-5 requires that a broker/dealer executing a penny stock transaction,
other than one exempt under Rule 15g-1, disclose to its customer, at the time of
or prior to the transaction, information about the sales person's compensation.

Rule 15g-6 requires broker/dealers selling penny stocks to provide their
customers with monthly account statements.

Rule 15g-9 requires broker/dealers to approved the transaction for the
customer's account; obtain a written agreement from the customer setting forth
the identity and quantity of the stock being purchased; obtain from the customer
information regarding his investment experience; make a determination that the
investment is suitable for the investor; deliver to the customer a written
statement for the basis for the suitability determination; notify the customer
of his rights and remedies in cases of fraud in penny stock transactions; and,
the FINRA's toll free telephone number and the central number of the North
American Administrators Association, for information on the disciplinary history
of broker/dealers and their associated persons. The application of the penny
stock rules may affect your ability to resell your shares.

OFFERING PERIOD AND EXPIRATION DATE

The offering shall terminate on the earlier of (i) 180 days after the
effectiveness of the registration statement (ii) when the offering is fully
subscribed for. Our ability to terminate the offering is limited to ending the
duration of the offering and accepting the amount of shareholder funds as of the
termination date

PROCEDURES FOR SUBSCRIBING

If you decide to subscribe for any shares in this offering, you must

- execute and deliver a subscription agreement
- deliver a check or certified funds to us for acceptance or rejection.

All checks for subscriptions must be made payable to Guru Health Inc.

Subscribers will receive share certificates via mail to the address listed on
the subscription agreement.

RIGHT TO REJECT SUBSCRIPTIONS

We have the right to accept or reject subscriptions in whole or in part, for any
reason or for no reason. All monies from rejected subscriptions will be returned
immediately by us to the subscriber, without interest or deductions.
Subscriptions for securities will be accepted or rejected within 48 hours after
we receive them.

MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

This section of the prospectus includes a number of forward-looking statements
that reflect our current views with respect to future events and financial
performance. Forward-looking statements are often identified by words like:
believe, expect, estimate, anticipate, intend, project and similar expressions,
or words which, by their nature, refer to future events. You should not place
undue reliance on these forward-looking statements, which apply only as of the
date of this prospectus. These forward-looking statements are subject to certain
risks and uncertainties that could cause actual results to differ materially
from historical results or our predictions.

We are a start-up stage corporation and have not started full operations or
generated or realized any revenues from our business operations. Our current
focus is to obtain effectiveness of our registration statement from the
Securities and Exchange Commission and apply with a market maker for quotation
on the OTC Bulletin Board.

Our auditors have issued a going concern opinion. This means that our auditors
believe there is substantial doubt that we can continue as an on-going business
for the next twelve months. This is because we have not generated any revenues
and no revenues are anticipated until we develop our website, and implement our
marketing plan.

We believe the technical aspects of our website will be sufficiently developed
to use for our operations 30 days from the completion of our offering.
Accordingly, we must raise cash from sources other than operations. Our only
other source for cash at this time is investments by others in our company. We
must raise cash to implement our project and begin our operations. Even if we

raise $ 40,000 in this offering, we cannot be certain how long the money will
last, however, we do believe it will last twelve months. We will not begin
operations until we raise money from this offering.

To meet our need for cash we are attempting to raise money from this offering.
We believe that we will be able to raise enough money through this offering to
begin operations but we cannot guarantee that once we begin operations we will
stay in business after operations have commenced. If we are unable to
successfully attract sufficient clientele we may quickly use up the proceeds
from this offering and will need to find alternative sources. At the present
time, we have not made any arrangements to raise additional cash, other than
through this offering.

We expect to incur losses under each of the three scenarios listed below. The
amount of those losses cannot be determined at this time.

Scenario 1; $40,000 Raised

If we raise $40,000 from this offering, management believes that it will be able
to maintain operations for approximately one year under a no revenue situation
while incurring losses during such time. This will however leave the Company
with limited funds available to develop growth strategy. Even as we maintain and
expand operations we will be incurring losses.

Scenario 2; $20,000 Raised

If we raise $20,000 from this offering, management believes that it will be able
to maintain operations for approximately one year under a no revenue situation
while incurring losses during such a time. This will however not allow for
Vanessa Gillis to work more than 10 hours per week due to lack of a sufficient
salary. Due to only a limited amount of hours being committed to the development
of the Company, sales could be negatively affected and the chances of the
company not achieving a breakeven level of revenues will be increased. The
Company will be left with limited funds available to develop its growth
strategy. Even as we maintain and expand operations we will be incurring losses.
There are more risks associated with raising of funds less than the full
$40,000. We will have limited working capital to maintain operations if there
are any delays in operations.

Scenario 3; less than $20,000 Raised

If we are not able to raise even the $20,000 described in the alternative
scenario expenses associated with salaries would be reduced while website
development, marketing and audit fees would take priority in order to begin
operations and maintain the company's good standing. We will try on a best
efforts basis to reach consistent revenues as well as seek other sources of
financing including debt.

PLAN OF OPERATION

Upon completion of our public offering, our specific goal is to profitably
market, sell and distribute product on our website www.guruforhealth.com. Our
plan of operation is as follows:

COMPLETE OUR PUBLIC OFFERING.

We expect to complete our public offering within 150 days after the
effectiveness of our registration statement by the Securities and Exchange
Commissions. We intend to concentrate all our efforts on raising capital during
this period. We do not plan to begin business operations until we complete our
public offering.

The following table below sets forth the uses of proceeds assuming the sale of
50% and 100% of the securities offered for sale in this offering by the company.
Management believes these costs will cover the necessary proceeds for company to
develop our operations to the point that we may begin delivering services.

$20,000 $40,000
------- -------

Gross proceeds $20,000 $40,000
Offering expenses $13,000 $13,000
Net proceeds $20,000 $40,000

The net proceeds will be used as follows:

* note the offering expense will be paid using current assets of the company.
Through November 30, 2010, most of the anticipated cost of $13,000 have
been paid or accrued.

Once we have completed our offering, our specific business plan for the next 8
months is as follows:

DEVELOP OUR WEBSITE. (1 MONTH)

Upon completion of our public offering, we will have our web designer complete
the corporate website along with credit card payment processing services.

COMMENCE MARKETING CAMPAIGN. (4 MONTHS)

Once our website is operational we will begin to market our products. Initially
Vanessa Gillis an officer and director of Guru Health will put together a
marketing campaign that will include the following:

Web marketing: Click-through ads linking to the website will be posted on paid
advertising sites related to fitness and health.

Flyers and Pamphlets: Print materials will be produced and left at local gyms
around Alberta. In addition mailing materials will be available for request
online.

Sponsorship of sporting events: Guru Health will sponsor local university and
semi-professional sporting events in Alberta and, where budget permits, in other
provinces in Canada.

We intend to spend from $4,000 to $15,000 on initial marketing efforts. The
marketing budget is not a set cost but will be based on the amount raised in the
offering. Management expects revenues to increase as the marketing budget
increases.

COMMENCE OPERATIONS.

During the initial 4 month marketing campaign management expects clients to
begin using the website to purchase supplements. We have an account with EAS
Canada based in Burlington Ontario and at present have the ability to purchase,
market and distribute the several products listed below. We have no obligations
to purchase a specific amount of products only the authorization to purchase,
market, sell and distribute the products EAS Canada produces. EAS is a sports
nutrition research, development and distributor. EAS Canada distributes through
third parties throughout North America, Europe and elsewhere. We are one of many
providers of EAS products and having the ability to purchase products at bulk
does not give us any competitive advantage over our competitors.

EAS products can be found at the following supplement providers:

Popeyes, GNC, Supplimentscanada.com, Sport Nutrition Depot, SNDCanada.com,
Fitshop.ca, Zehrs, Fortinos, Real Canadian Superstore, Loblaws, Heavyweights,
Maximu Health and Nutrition, My Vitamin Super Store, Reflex, Energy Fitness,
Fuel, Work Out World, World Health Club, Ottway, Le Naturiste, Nutrition House,
Sportmax Nutrition, Mountaintop Nutrition, Body Works Fitness, Body Energy Club,
Great West Fitness, Guideline, Hardcore Health and Fitness, Pur Nutrition,
Gorillajack.com, Muscle Beach, Sangsters, Nutplus.com, King's Fitness.

Guru Health will be competing with many supplement providers to sell its
products and EAS offers the option to purchase many of its products from the EAS
website. We intend to offer competitive prices and market our products but there
is no guarantee we will be able to achieve profitable operations.

It is possible that Guru Health could lose the ability to purchase, market, and
distribute EAS products. If we as a company fail to meet any financial
obligations arising from the purchase of EAS products we will lose the ability
to purchase, market and distribute products from EAS. Other circumstances where
we could lose the ability to purchase, market and distribute EAS products
include: Customer complaints, false statements regarding product on our
corporate website and EAS may decide no longer to sell through third parties.

PRO SCIENCE PUSH-A combination of carbohydrates, creatine, and beta-alanin. The
developer claims that it helps to support anaerobic threshold, workout capacity,
and promote gains in muscle during a resistance training program.
(http://eas.com/product/pro-science-push)

100% WHEY PROTEIN 5 LB. (AVAILABLE IN VANILLA AND CHOCOLATE) - Powder form of
whey-protein that is low in carbohydrates and fats.
(http://eas.com/product/100-pct-whey-protein-powder)

CLA - 90 CAPSULES - 1g capsules of Conjugated Linoleic Acid (CLA). CLA is
suggested by its developer to help reduce body fat and support lean mass.
(http://eas.com/product/pro-science-cla).

PRO SCIENCE CREATINE -Creatine is a produce that is suggested by developers to
support strength, anaerobic endurance and muscle mass.
(http://eas.com/product/pro-science-creatine)

We intend to offer additional products on our website in the future but at the
time of this offering the four previously described products are all we are
working with.

Margins will depend on the product as well as sales being offered by the company
at any given time. Gross margins before overhead costs range between 21%-39% as
shown below:

Gross
Product Cost Sales Price Margin
------- ---- ----------- ------

Pro Science Push 47.95 58.17 21%
100% Whey Protein 5lb 30.95 42.99 39%
CLA 17.95 22.99 28%
Pro Science Creatine 16.32 19.99 22%

Sales Price was determined by using prices offered by supplementscanada.com a
large online sports supplement supplier in Canada.

Net margins will be lower based on overhead and other fixed costs. Fixed costs
include the following:

MARKETING: Once in full operations marketing fees will be determined based as a
percentage of sales and so do not act as a fixed cost but will be included here
for ease of discussion. Marketing costs will be approximately 3% of gross sales.

SALARIES: Vanessa Gillis and Jessica Bradshaw intend to handle business
operations for the first year of operations without hiring additional employees.
Eventually capacity may be needed in reception, marketing and shipping. Total
salary costs are expected to be $165,000 per year once in full operations.

Accounting, Audit, Legal and Filing: Costs associated with keeping the company
in good standing and up to date with all legal, audit and filing obligations are
expected to be approximately $120,000 Per year once the company is in full
operations. Costs associated with the development stage accounting, audit, legal
and filing fees are expected to be drastically reduced and be approximately
$7,000.

Break even sales at an average gross margin of 27.5% are approximately $1.15
million. There is no guarantee the Company will be able to reach this level of
sales. The Company will continue to make losses until it is able to reach this
level of sales. Fixed costs will be substantially lower during the first year of
operations due to less complex auditing and fewer employees.

The main driver for online supplement revenues is low pricing and marketing. To
be able to offer low prices and have a large advertising budget we will require
strong sales. Management will be focused on driving sales up through marketing
efforts described in the business plan section.

SUMMARY

In summary, we intend to begin web development, and marketing our products
within 150 days of completing our offering. Until we have reached a high and
sustainable level of clientele we do not believe our operations will be
profitable. If we are unable to attract new clients to purchase our products we
may have to suspend or cease operations. If we cannot generate sufficient
revenues to continue operations, we will suspend or cease operations. If we
cease operations, we do not know what we will do and we do not have any plans to
do anything else.

RESULTS OF OPERATIONS

FROM INCEPTION ON FEBRUARY 3, 2010 TO NOVEMBER 30, 2010

Our loss since inception is $17,623 of which $1,075 is incorporation service
fee. We have not started our proposed business operations and we have no plans
to do so until we have completed this offering. To the extent that we are able
and if market conditions allow, we expect to begin operations 150 days after we
complete this offering.

Since inception, we sold 2,600,000 shares of common stock to our officers and
directors for $13,000.

LIQUIDITY AND CAPITAL RESOURCES

As of the date of this prospectus, we have yet to generate any revenues from our
business operations.

As of November 30, 2010, our total assets were $3,573 and our total liabilities
were $8,196 comprised of of $5,075 owed to Vanessa Gillis, an officer and
director of the company.

LIMITED OPERATING HISTORY; NEED FOR ADDITIONAL CAPITAL

There is no historical financial information about us upon which to base an
evaluation of our performance. We are in start-up stage operations and have not
generated any revenues. We cannot guarantee we will be successful in our
business operations. Our business is subject to risks inherent in the
establishment of a new business enterprise, including limited financial and
managerial resources, lack of managerial experience and possible cost overruns
due to price and cost increases in services and products.

We have no assurance that future financing will be available to us on acceptable
terms. If financing is not available on satisfactory terms, we may be unable to
continue, develop or expand our operations. Equity financing could result in
additional dilution to existing shareholders.

FROM INCEPTION ON FEBRUARY 3, 2010 TO MAY 31, 2010

During the period we incorporated the company, prepared a business plan and
began construction of our corporate website the domain name
www.guruforhealth.com. Our loss since inception to May 31, 2010is $4,028 of
which $1,075 is incorporation service fee. We have not started our proposed
business operations and we have no plans to do so until we have completed this
offering. To the extent that we are able and if market conditions allow, we
expect to begin operations 150 days after we complete this offering.

Since inception, we sold 2,600,000 shares of common stock to our officers and
directors for $13,000.

LIQUIDITY AND CAPITAL RESOURCES

As of the date of this prospectus, we have yet to generate any revenues from our
business operations.

We issued 1,600,000 shares of common stock through a Section 4(2) offering in
March 2010, and 1,000,000 shares of common stock through a Section 4(2) offering
in April 2010. This was accounted for as a sale of common stock.

As of May 31, 2010, our total assets were $10,647 and our total liabilities were
$1,675 comprising of $1,075 owed to Vanessa Gillis, an officer and director, and
$600 of accrued expenses

BUSINESS

GENERAL

We were incorporated in the State of Nevada on February 3, 2010. We have not
begun operations. We have purchased the domain name www.guruforhealth.com and
are developing a website that will allow our customers to research and purchase
sports and nutrition supplements.

We have not generated any revenues and the only operations we have engaged in is
the development of a business plan, purchase of trial supplements and initial
preparations of our corporate website .

Our business address is #10-1019 17th Ave SW Calgary Alberta T2T 0A7, Canada.
Our telephone number is 403-612-4130. We will not begin full operations until
the completion of this offering. Our plan of operation is forward-looking and
there is no assurance that we will ever begin operations. We are a development
stage company and have earned no revenue since our inception on February 3,
2010. It is likely that we will not be able to achieve profitability and will
have to cease operations due to the lack of funding. Our current focus is to
achieve effectiveness of the Registration statement in order to complete the
proposed offering.

SERVICES

Upon completion of our website we will provide an opportunity for clients to
research and purchase sports and nutritional supplements from the comfort of
their home at competitive prices.. We intend to purchase supplements at
wholesale prices and mark up to sell to retail consumers throughout Canada and
to possibly expand throughout North America at a later date.

Initially Vanessa Gillis, president and a director of Guru Health will be
responsible for the day to day operations of the company including web content
and maintenance, product ordering, marketing, and distribution.

MARKETING PLAN

Initially Vanessa Gillis an officer and director of Guru Health, will put
together a marketing campaign that will include web marketing, flyers/pamphlets
and sponsorship of sporting events. See details below:

Web marketing: Click-through ads linking to the website will be posted on paid
advertising sites related to fitness and health.

Flyers and Pamphlets: Print materials will be produced and left at local gyms
around Alberta. In addition mailing materials will be available for request
online.

Sponsorship of sporting events: Guru Health will sponsor local university and
semi-professional sporting events in Alberta and, where budget permits, in other
provinces in Canada.

We intend to spend from $4,000 to $15,000 on initial marketing efforts

We have not conducted any market research into the likelihood of success of our
operations or the acceptance of our products by the public.

MARKET

We intend to initially target Canadian markets. The purchasers of sports and
nutrition supplements range from ages 15 - 80 and include people of all walks of
life. Customers will pay for our products online with credit card.

COMPETITION

A Google search for `online Canadian sports supplements' brings up over 25
different well developed online supplement companies who offer products similar
to what Guru Health Inc. intends to markets and distribute.

There are various strategies to be used by us, including pricing and
distribution, to be competitive and differentiate ourselves from the many
competitors in the Canadian marketplace. We intend to emphasize our Canadian
focus on actual local marketing efforts at gyms and sporting events. We believe
that the possible sponsorship by a Canadian sports professional, and an
aggressive advertising and consumer promotional campaign should help thrust us
to the competitive forefront of the marketplace in the beginning stages and
maintain steady growth in future months. At this time we have not engaged any
sports professional to work with Guru Health A budget will be established for
the first twelve months of operations from approximately $6,000 to $15,000
(including miscellaneous marketing expenses). A large emphasis will be placed on
media placement, consumer promotions, website design and potential sponsorship.

REVENUE

If market conditions allow and we are able to implement our business plan, we
intend to generate revenues by selling sports and nutrition supplements through
our website. Therefore, we will require substantial start-up capital in order to
setup our interactive online site and begin operations. Vanessa Gillis, our
president, will be devoting approximately 10 hours a week of her time to our
operations. Once we begin full operations Miss Gillis has agreed to commit more
time as required. Because Miss Gillis will only be devoting limited amount of
time to our operations, our operations may be sporadic and occur at times which
are convenient to Miss Gillis. As a result, operations may be periodically
interrupted or suspended which could result in a lack of revenues, operating
losses, loss of customers, and a cessation of operations.

DISTRIBUTION

The individual purchaser of our products will be able to choose the method and
speed of delivery. Options will include all typical postal service and UPS
methods.

INVENTORY

A small inventory of all products will be kept in storage in a cool dry place
located at the corporate address. The inventory will be replenished as required
to assure approximately one month's supply of supplements is stored at any given
time. The need will be based on the previous months sales with projections for
growth or declines.

INSURANCE

We do not maintain any insurance and do not intend to maintain insurance in the
future. Because we do not have any insurance, if we are made a party of a
liability action, we may not have sufficient funds to defend the litigation. If
that occurs a judgment could be rendered against us that could cause us to cease
operations.

EMPLOYEES; IDENTIFICATION OF CERTAIN SIGNIFICANT EMPLOYEES.

We are a development stage company and currently have no employees, other than
our two directors. We intend to hire additional employees on an as needed basis.

OFFICES

Our business address is #10-1019 17th Ave SW Calgary Alberta T2T 0A7, Canada.
Our telephone number is 403-612-4130. The current office space is provided
without cost by Vanessa Gillis, the President and a Director or Guru Health Inc.
Additional office space may be required to store product as sales increase. As
of the date of this prospectus, we have not sought or selected a new office
space.

GOVERNMENT REGULATION

We are not currently subject to direct federal, state or local regulation within
Canada and we do not believe that government regulation will have a material
impact on the way we conduct our business. Product provided by EAS Canada has
not been evaluated by the Food and Drug Administration.

FDA regulates dietary supplements under a different set of regulations than
those covering "conventional" foods and drug products (prescription and
Over-the-Counter). The dietary supplement manufacturer is responsible for
ensuring that a dietary supplement is safe before it is marketed. FDA is
responsible for taking action against any unsafe dietary supplement product
after it reaches the market. Generally, manufacturers do not need to register
their products with FDA nor get FDA approval before producing or selling dietary
supplements.* Manufacturers must make sure that product label information is
truthful and not misleading.

FDA's post-marketing responsibilities include monitoring safety, e.g. voluntary
dietary supplement adverse event reporting, and product information, such as
labeling, claims, package inserts, and accompanying literature. The Federal
Trade Commission regulates dietary supplement advertising.

MANAGEMENT

OFFICERS AND DIRECTORS

Our directors will serve until successors are elected and qualified. Both our
officers are elected by the board of directors to a term of one (1) year and
serves until his or her successor is duly elected and qualified, or until he or
she is removed from office. The board of directors has no nominating, auditing
or compensation committees.

The name, address, age and position of our present officers and directors are
set forth below:

Name and Address Age Position(s)
---------------- --- -----------

Vanessa Gillis 27 President, Chief Executive Officer,
#10-1019 17th Ave SW member of the Board of Directors
Calgary Alberta T2T 0A7, Canada

Jessica Bradshaw 26 Principal Financial Officer, Secretary,
23 Edgeland Rise NW Treasurer, Principal Accounting
Calgary, AB T3A 4C5 Officer, member of the Board of Directors

The persons named above have held their offices/positions since inception of our
Company and are expected to hold their offices/positions until the next annual
meeting of our stockholders.

Neither of our two directors are or can be viewed as "independent directors" as
that term is used in Item 407 of Regulation S-K of the Securities Act of 1933.
That is, neither Ms. Vanessa Gillis nor Jessica Bradshaw, our two sole
directors, are independent and each is an officer. We do not have any
independent directors and we do not anticipate that we will have any independent
directors now or any time in the future. We do not have a separately designated
audit, nominating, or compensation committee or committee performing similar
functions.

BACKGROUND OF OFFICERS AND DIRECTORS

VANESSA GILLIS - PRESIDENT, CHIEF EXECUTIVE OFFICER, AND DIRECTOR.

Since February 3, 2010 Miss Gillis has been our President, Chief Executive
Officer and a member of our Board of Directors. From October 2008 to present
Miss Gillis has worked in the pharmaceutical sales business in Canada for both
Servier Pharmaceuticals, and Respiratory Homecare Solutions in Calgary Alberta.
The five years prior she attended the University of Alberta where she received a
B.Sc in Biological Science.

Miss Gillis devotes approximately 10 hours per week to our operations, and will
devote additional time as required. Her background in biology as well as her
experience and sales of medical related products are key assets and are expected
to be benefit the company with her as an Officer and Director.

During the past ten years, Miss Gillis has not been the subject of the following
events:

1. Any bankruptcy petition filed by or against any business of which Miss
Gillis was a general partner or executive officer either at the time
of the bankruptcy or within two years prior to that time.

2. Any conviction in a criminal proceeding or being subject to a pending
criminal proceeding.

3. An order, judgment, or decree, not subsequently reversed, suspended or
vacated, or any court of competent jurisdiction, permanently or
temporarily enjoining, barring, suspending or otherwise limiting Miss
Gillis's involvement in any type of business, securities or banking
activities.

4. Found by a court of competent jurisdiction (in a civil action), the
Securities and Exchange Commission or the Commodity Future Trading
Commission to have violated a federal or state securities or
commodities law, and the judgment has not been reversed, suspended or
vacated.

JESSICA BRADSHAW - EXECUTIVE OFFICER, SECRETARY, PRINCIPAL ACCOUNTING OFFICER
AND DIRECTOR.

Since February 3, 2010 Miss Bradshaw has been our Executive Officer Secretary,
Principal Accounting Officer and a member of our Board of Directors. From
January 2008 until present, Miss Bradshaw has worked as the manager of LA
Weightloss in Calgary Alberta. Before working in the health and fitness field
she attended university at UNLV where she completed a Bachelors of Commerce
degree in Marketing/Finance.

Miss Bradshaw will be helping the company on an as needed basis until the
business is in full operations. Miss Bradshaw's marketing/finance background as
well as her experience in the health and fitness industry should provide strong
strengths for the company as an Officer and Director.

During the past ten years, Miss Bradshaw has not been the subject of the
following events:

2. Any conviction in a criminal proceeding or being subject to a pending
criminal proceeding.

AUDIT COMMITTEE FINANCIAL EXPERT

We do not have an audit committee financial expert. We do not have an audit
committee financial expert because we believe the cost related to retaining a
financial expert at this time is prohibitive. Further, because we have no
operations, at the present time, we believe the services of a financial expert
are not warranted.

CONFLICTS OF INTEREST

The only conflict that we foresee is that our president and director will devote
time to projects that do not involve Guru Health. This includes her current
duties as an employee of other companies. Miss Gillis has agreed to dedicate
additional time to Guru Health at such a time when it is required.

EXECUTIVE COMPENSATION

The following table sets forth the compensation paid by us from our inception on
February 3, 2010 to May 31, 2010 to our officer. This information includes the
dollar value of base salaries, bonus awards and number of stock options granted,
and certain other compensation, if any. The compensation discussed addresses all
compensation awarded to, earned by, or paid to named executive officers.

EXECUTIVE OFFICER COMPENSATION TABLE

Stock Option All Other
Name and Principal Salary Bonus Awards Awards Compensation Total
Position Year (US$) (US$) (US$) (US$) (US$) (US$)
-------- ---- ----- ----- ----- ----- ----- -----

Vanessa Gillis 2010 0 0 0 0 0 0
President

Jessica Bradshaw 2010 0 0 0 0 0 0
Secretary

We have no employment agreements with our directors and officers. We do not
contemplate entering into any employment agreements until such time as we begin
profitable operations. If we are able to successfully complete our entire
offering the company will be paying Vanessa Gillis compensation of US$11,000 for
the 12 months ending May 31 2011. If only half the offering is completed a
reduced salary of US$4,500 will be paid to Vanessa Gillis by the Company.

The compensation discussed herein addresses all compensation awarded to, earned
by, or paid to our named executive officers.

There are no other stock option plans, retirement, pension, or profit sharing
plans for the benefit of our officers and directors other than as described
herein.

COMPENSATION OF DIRECTORS

The members of our board of directors are not compensated for their services as
a director. The board has not implemented a plan to award options to any
directors. There are no contractual arrangements with any member of the board of
directors. We have no director's service contracts.

DIRECTOR'S COMPENSATION TABLE

Fees Earned or Stock Options All Other
Paid in Cash Awards Awards Compensation Total
Name Year (US$) (US$) (US$) (US$) (US$)
---- ---- ----- ----- ----- ----- -----

Vanessa Gillis 2010 0 0 0 0 0

Jessica Bradshaw 2010 0 0 0 0 0

LONG-TERM INCENTIVE PLAN AWARDS

We do not have any long-term incentive plans that provide compensation intended
to serve as incentive for performance.

INDEMNIFICATION

Under our Articles of Incorporation and Bylaws of the corporation, we may
indemnify an officer or director who is made a party to any proceeding,
including a lawsuit, because of his position, if he acted in good faith and in a
manner he reasonably believed to be in our best interest. We may advance
expenses incurred in defending a proceeding. To the extent that the officer or
director is successful on the merits in a proceeding as to which he is to be
indemnified, we must indemnify him against all expenses incurred, including
attorney's fees. With respect to a derivative action, indemnity may be made only
for expenses actually and reasonably incurred in defending the proceeding, and
if the officer or director is judged liable, only by a court order. The
indemnification is intended to be to the fullest extent permitted by the laws of
the State of Nevada.

Regarding indemnification for liabilities arising under the Securities Act of
1933, which may be permitted to directors or officers under Nevada law, we are
informed that, in the opinion of the Securities and Exchange Commission,
indemnification is against public policy, as expressed in the Act and is,
therefore, unenforceable.

PRINCIPAL STOCKHOLDERS

The following table sets forth, as of the date of this prospectus, the total
number of shares owned beneficially by our directors, officers and key
employees, individually and as a group, and the present owners of 5% or more of
our total outstanding shares. The table also reflects what their ownership will
be assuming completion of the sale of all shares in this offering . The
stockholders listed below have direct ownership of their shares and possesses
sole voting and dispositive power with respect to the shares.

Percentage of
Percentage of Number of Shares Ownership After
Number of Ownership After Offering the Offering
Name and Address Shares Before Before the Assuming all of the Assuming all of the
Beneficial Owner (1) the Offering Offering Shares are Sold Shares are Sold
-------------------- ------------ -------- --------------- ---------------

Vanessa Gillis 1,600,000 62% 1,600,000 24%
#10-1019 17th Ave SW
Calgary Alberta T2T 0A7
Canada

Jessica Bradshaw 1,000,000 38% 1,000,000 15%
23 Edgeland Rise NW
Calgary, AB T3A 4C5

----------
(1) The person named above may be deemed to be a "PARENT" and "PROMOTER" of our
company, within the meaning of such terms under the Securities Act of 1933,
as amended, by virtue of his/its direct and indirect stock holdings. Miss
Gillis and Miss Bradshaw are the only "PROMOTER" of our company.

FUTURE SALES BY EXISTING STOCKHOLDERS

A total of 2,600,000 shares of common stock were issued to our officers and
directors, all of which are restricted securities, as defined in Rule 144 of the
Rules and Regulations of the SEC promulgated under the Securities Act. Under
Rule 144, the shares can be publicly sold, subject to volume restrictions and
restrictions on the manner of sale, commencing six months after their
acquisition, provided that the issuer of the shares is not a "shell company" as
defined in Rule 144(i). Shares purchased in this offering, which will be
immediately resalable, and sales of all of our other shares after applicable
restrictions expire, could have a depressive effect on the market price, if any,
of our common stock and the shares we are offering.

There is no public trading market for our common stock. There are no outstanding
options or warrants to purchase, or securities convertible into, our common
stock. There are two holders of record for our common stock. The record holders
are officers and directors who own 2,600,000 restricted shares of our common
stock.

DESCRIPTION OF SECURITIES

COMMON STOCK

Our authorized capital stock consists of 75,000,000 shares of common stock, par
value $0.001 per share. The holders of our common stock:

- have equal ratable rights to dividends from funds legally available if
and when declared by our board of directors;
- are entitled to share ratably in all of our assets available for
distribution to holders of common stock upon liquidation, dissolution
or winding up of our affairs;
- do not have preemptive, subscription or conversion rights and there
are no redemption or sinking fund provisions or rights; and
- are entitled to one non-cumulative vote per share on all matters on
which stockholders may vote.

NON-CUMULATIVE VOTING

Holders of shares of our common stock do not have cumulative voting rights,
which means that the holders of more than 50% of the outstanding shares, voting
for the election of directors, can elect all of the directors to be elected, if
they so choose, and, in that event, the holders of the remaining shares will not
be able to elect any of our directors. After this offering is completed,
assuming the sale of all of the shares of common stock, present stockholders
will own approximately 39% of our outstanding shares.

CASH DIVIDENDS

As of the date of this prospectus, we have not paid any cash dividends to
stockholders. The declaration of any future cash dividend will be at the
discretion of our board of directors and will depend upon our earnings, if any,
our capital requirements and financial position, our general economic
conditions, and other pertinent conditions. It is our present intention not to
pay any cash dividends in the foreseeable future, but rather to reinvest
earnings, if any, in our business operations.

ANTI-TAKEOVER PROVISIONS

There are no Nevada anti-takeover provisions that may have the effect of
delaying or preventing a change in control.

REPORTS

After we complete this offering, we will not be required to furnish you with an
annual report. Further, we will not voluntarily send you an annual report. We
will be required to file reports with the SEC under section 15(d) of the
Securities Act. The reports will be filed electronically. The reports we will be
required to file are Forms 10-K, 10-Q, and 8-K. You may read copies of any
materials we file with the SEC at the SEC's Public Reference Room at 100 F
Street, N.E., Washington, D.C. 20549. You may obtain information on the
operation of the Public Reference Room by calling the SEC at 1-800-SEC-0330. The
SEC also maintains an Internet site that will contain copies of the reports we
file electronically. The address for the Internet site is www.sec.gov.

STOCK TRANSFER AGENT

We do not have a stock transfer agent appointed at this time.

CERTAIN TRANSACTIONS

In March of 2010, we issued a total of 1,600,000 shares of restricted common
stock to Vanessa Gillis, an officer and director in consideration of $8,000. In
April of 2010, we issued a total of 1,000,000 shares of restricted common stock
to Jessica Bradshaw, an officer and director in consideration of $5,000.

Further, Miss Gillis has advanced funds to us. As of November 30, 2010 Miss
Gillis advanced us $5,075 The loan is non-interest bearing, due upon demand and
unsecured.

The current office space is provided without cost by Vanessa Gillis, the
President and a Director of Guru Health Inc. Additional office space may be
required to store product as sales increase. As of the date of this prospectus,
we have not sought or selected a new office space.

LITIGATION

We are not currently a party to any legal proceedings. Our address for service
of process is at Nevada Commercial Registered Agents LLC 4231 Reno NV, 89509

EXPERTS

Our financial statements for the period from inception to May 31, 2010, included
in this prospectus have been audited by Child, Van Wagoner & Bradshaw as set
forth in their report included in this prospectus. Their report is given upon
their authority as experts in accounting and auditing.

LEGAL MATTERS

William M. Aul, has provided an opinion on the validity of our common stock. We
have retained him solely for the purpose of providing this opinion and reviewing
our registration statement.

FINANCIAL STATEMENTS

Our fiscal year end is May 31. We will provide audited financial statements to
our stockholders on an annual basis; the statements will be prepared either
internally or by an outside accounting firm, and then will be audited by an
independent PCAOB registered CPA firm (presently Child, Van Wagoner & Bradshaw).

GURU HEALTH INC.
(A DEVELOPMENT STAGE COMPANY)
TABLE OF CONTENTS

Balance Sheet as of November 30, 2010 (unaudited) F-1

Statement of Operations for the Six months ended
November 30, 2010 (unaudited) F-2

Statement of Stockholders' Equity as of November 30, 2010 (unaudited) F-3

Statement of Cash Flows for the Six months ended
November 30, 2010 (unaudited) F-4

Notes to Financial Statements (unaudited) F-5

Report of Independent Registered Public Accounting Firm F-9

Balance Sheet as of May 31, 2010 F-10

Statement of Operations for the period from February 3, 2010
(Date of Inception) to May 31, 2010 F-11

Statement of Changes in Stockholders' Equity as of May 31, 2010 F-12

Statement of Cash Flows for the period from February 3, 2010
(Date of Inception) to May 31, 2010 F-13

Notes to Financial Statements F-14

GURU HEALTH INC.
(A DEVELOPMENT STAGE COMPANY)
BALANCE SHEETS

November 30, May 31,
2010 2010
-------- --------
(unaudited)

ASSETS

CURRENT ASSETS
Cash and cash equivalents $ 3,573 $ 10,647
-------- --------

TOTAL ASSETS $ 3,573 $ 10,647
======== ========

LIABILITIES AND STOCKHOLDERS' EQUITY (Deficit)

LIABILITIES
Current Liabilities
Accrued expenses $ 3,121 $ 600
Note payable - related party 5,075 1,075
-------- --------

TOTAL LIABILITIES 8,196 1,675
-------- --------

STOCKHOLDERS' EQUITY (Deficit)
Common stock, par $0.001, 75,000,000 shares authorized,
2,600,000 shares issued and outstanding 2,600 2,600
Paid in capital 10,400 10,400
Deficit accumulated during the development stage (17,623) (4,028)
-------- --------

TOTAL STOCKHOLDERS' EQUITY (Deficit) (4,623) 8,972
-------- --------

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 3,573 $ 10,647
======== ========

The accompanying notes are an integral part of the financial statements.

F-1

GURU HEALTH INC.
(A DEVELOPMENT STAGE COMPANY)
STATEMENTS OF OPERATIONS (UNAUDITED)
SIX MONTHS ENDED NOVEMBER 30, 2010 AND
PERIOD FROM FEBRUARY 3, 2010 (INCEPTION) TO NOVEMBER 30, 2010

Period from
February 3 2010
Six months (Date of
ended Inception) to
November 30, November 30,
2010 2010
---------- ----------

GROSS REVENUES $ 0 $ 0

OPERATING EXPENSES 13,595 17,623
---------- ----------

LOSS FROM OPERATIONS (13,595) (17,623)

OTHER EXPENSES 0 0
---------- ----------

NET LOSS BEFORE INCOME TAXES (13,595) (17,623)

PROVISION FOR INCOME TAXES 0 0
---------- ----------

NET LOSS $ (13,595) $ (17,623)
========== ==========

WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING 2,600,000
==========

NET LOSS PER SHARE $ 0.01
==========

The accompanying notes are an integral part of the financial statements.

F-2

GURU HEALTH INC.
(A DEVELOPMENT STAGE COMPANY)
STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT)
PERIOD FROM FEBRUARY 3, 2010 (INCEPTION) TO NOVEMBER 30, 2010

Common Stock Additional
----------------------- Paid in Accumulated
Shares Amount Capital Deficit Total
------ ------ ------- ------- -----

INCEPTION, FEBRUARY 3, 2010 0 $ 0 $ 0 $ 0 $ 0

Common stock issued to founders at $0.005
per share 2,600,000 2,600 10,400 -- 13,000

Net loss for the period ended May 31, 2010 -- -- -- (4,028) (4,028)
--------- --------- --------- --------- ---------

BALANCE, MAY 31, 2010 2,600,000 2,600 10,400 (4,028) 8,972

Net loss for the six months
ended November 30, 2010 -- -- -- (13,595) (13,595)
--------- --------- --------- --------- ---------

BALANCE, NOVEMBER 30, 2010 2,600,000 $ 2,600 $ 10,400 $ (17,623) $ (4,623)
========= ========= ========= ========= =========

The accompanying notes are an integral part of the financial statements.

F-3

GURU HEALTH INC.
(A DEVELOPMENT STAGE COMPANY)
STATEMENTS OF CASH FLOWS
FOR THE SIX MONTHS ENDED NOVEMBER 30, 2010 AND
THE PERIOD FROM FEBRUARY 3, 2010 (INCEPTION) TO NOVEMBER 30, 2010

Period from
February 3 2010
Six months (Date of
ended Inception) to
November 30, November 30,
2010 2010
-------- --------

CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss for the period $(13,595) $(17,623)
Adjustments to Reconcile Net Loss to Net
Cash Used in Operating Activities:
Changes in Assets and Liabilities
Increase (decrease) in accrued expenses 2,521 3,121
-------- --------
Net Cash Used in Operating Activities (11,074) (14,502)
-------- --------
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from note payable - related party 4,000 5,075
Proceeds from the sale of common stock 0 13,000
-------- --------
Net Cash Provided by Financing Activities 4,000 18,075
-------- --------

Net Increase (Decrease) in Cash and Cash Equivalents (7,074) 3,573

Cash and Cash Equivalents - Beginning 10,647 0
-------- --------

Cash and Cash Equivalents - Ending $ 3,573 $ 3,573
======== ========

SUPPLEMENTAL CASH FLOW INFORMATION:

Cash paid for interest $ 0 $ 0
======== ========
Cash paid for income taxes $ 0 $ 0
======== ========

The accompanying notes are an integral part of the financial statements.

F-4

GURU HEALTH INC.
(A DEVELOPMENT STAGE COMPANY)
NOTES TO THE FINANCIAL STATEMENTS
NOVEMBER 30, 2010

NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

ORGANIZATION AND BUSINESS
GURU HEALTH INC. ("the Company") was incorporated under the laws of the State of
Nevada, U.S. on February 3, 2010. The Company is in the development stage and it
intends to market, sell and distribute health and nutrition supplements to the
Canadian market.

The Company has not generated any revenue to date and consequently its
operations are subject to all risks inherent in the establishment of a new
business enterprise. For the period from inception, February 3, 2010 through
November 30, 2010 the Company has accumulated losses of $17,623.

BASIS OF PRESENTATION
The financial statements of the Company have been prepared in accordance with
generally accepted accounting principles in the United States of America and are
presented in US dollars.

ACCOUNTING BASIS
The Company uses the accrual basis of accounting and accounting principles
generally accepted in the United States of America ("GAAP" accounting). The
Company has adopted a May 31 fiscal year end.

FAIR VALUE OF FINANCIAL INSTRUMENTS
The carrying value of cash, accounts payable and notes payable approximate their
fair value due to the short period of these instruments.

DEVELOPMENT STAGE COMPANY
The accompanying financial statements have been prepared in accordance with
generally accepted accounting principles related to development-stage companies.
A development-stage company is one in which planned principal operations have
not commenced or if its operations have commenced, there has been no significant
revenues there from.

USE OF ESTIMATES
The preparation of financial statements in conformity with accounting principles
generally accepted in the United States requires management to make estimates
and assumptions that affect the amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the balance sheet and
reported amounts of revenues and expenses during the reporting period. Actual
results could differ from those estimates.

CASH AND CASH EQUIVALENTS
For purposes of the statement of cash flows, the Company considers highly liquid
financial instruments purchased with a maturity of three months or less to be
cash equivalents.

REVENUE RECOGNITION
The Company will recognize revenue when products are fully delivered or services
have been provided and collection is reasonably assured.

F-5

GURU HEALTH INC.
(A DEVELOPMENT STAGE COMPANY)
NOTES TO THE FINANCIAL STATEMENTS
NOVEMBER 30, 2010

NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

INCOME TAXES
The Company utilizes the liability method of accounting for income taxes. Under
the liability method deferred tax assets and liabilities are determined based on
the differences between financial reporting basis and the tax basis of the
assets and liabilities and are measured using enacted tax rates and laws that
will be in effect, when the differences are expected to reverse. An allowance
against deferred tax assets is recognized, when it is more likely than not, that
such tax benefits will not be realized.

Any deferred tax asset is considered immaterial and has been fully offset by a
valuation allowance because at this time the Company believes that it is more
likely than not that the future tax benefit will not be realized as the Company
has no current operations.

LOSS PER COMMON SHARE
Basic loss per share is calculated using the weighted-average number of common
shares outstanding during each reporting period. Diluted loss per share includes
potentially dilutive securities such as outstanding options and warrants, using
various methods such as the treasury stock or modified treasury stock method in
the determination of dilutive shares outstanding during each reporting period.
The Company does not have any potentially dilutive instruments.

STOCK-BASED COMPENSATION
Stock-based compensation is accounted for at fair value in accordance with ASC
718. To date, the Company has not adopted a stock option plan and has not
granted any stock options.

As of November 30, 2010, the Company has not issued any stock-based payments to
its employees.

FOREIGN CURRENCY TRANSLATION
The Company's functional currency is the Canadian dollar and its reporting
currency is the United States dollar.

RECENT ACCOUNTING PRONOUNCEMENTS
In May 2009, the FASB issued SFAS 165 (ASC 855-10) entitled "Subsequent Events".
SFAS 165 (ASC 855-10) provides that financial statements are considered "issued"
when they are widely distributed for general use and reliance in a form and
format that complies with GAAP. SFAS 165 (ASC 855-10) is effective for interim
and annual periods ending after June 15, 2009 and must be applied prospectively.
The adoption of SFAS 165 (ASC 855-10) during the quarter ended February 28, 2010
did not have a significant effect on the Company's financial statements as of
that date or for the quarter or year-to-date period then ended. In connection
with preparing the accompanying unaudited financial statements as of November
30, 2010 and for the quarter and six month period ended November 30, 2010,
management evaluated subsequent events through the date that such financial
statements were issued (filed with the SEC).

F-6

GURU HEALTH INC.
(A DEVELOPMENT STAGE COMPANY)
NOTES TO THE FINANCIAL STATEMENTS
NOVEMBER 30, 2010

NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

RECENT ACCOUNTING PRONOUNCEMENTS (CONTINUED)
In June 2009, the FASB issued SFAS 168, The FASB Accounting Standards
Codification and the Hierarchy of Generally Accepted Accounting Principles.
("SFAS 168" or ASC 105-10) SFAS 168 (ASC 105-10) establishes the Codification as
the sole source of authoritative accounting principles recognized by the FASB to
be applied by all nongovernmental entities in the preparation of financial
statements in conformity with GAAP. SFAS 168 (ASC 105-10) was prospectively
effective for financial statements issued for fiscal years ending on or after
September 15, 2009 and interim periods within those fiscal years. The adoption
of SFAS 168 (ASC 105-10) on February 3, 2010 did not impact the Company's
results of operations or financial condition. The Codification did not change
GAAP, however, it did change the way GAAP is organized and presented.

As a result, these changes impact how companies reference GAAP in their
financial statements and in their significant accounting policies. The Company
implemented the Codification in this Report by providing references to the
Codification topics alongside references to the corresponding standards.

With the exception of the pronouncements noted above, no other accounting
standards or interpretations issued or recently adopted are expected to have a
material impact on the Company's financial position, operations or cash flows.

NOTE 2 - CAPITAL STOCK

The authorized capital of the Company is 75,000,000 common shares with a par
value of $ 0.001 per share.

In March of 2010, the Company issued 1,600,000 shares of common stock at a price
of $0.005 per share for total cash proceeds of $8,000.

In April of 2010, the Company issued 1,000,000 shares of common stock at a price
of $0.005 per share for total cash proceeds of $5,000.

The Company has 2,600,000 shares of common stock issued and outstanding as of
November 30, 2010.

NOTE 3 - ACCRUED EXPENSES

There were $3,121 in accrued expenses at November 30, 2010. This was made up of
amounts due to auditors for $2,340 and amounts due to an EDGAR services provider
for $781.

NOTE 4 - NOTE PAYABLE - RELATED PARTY

On February 3, 2010, a Director and President, Vanessa Gillis loaned the Company
$1,075. On June 10, 2010, a Director and President, Vanessa Gillis loaned the
Company $4,000. Both loans are non-interest bearing, unsecured and due upon
demand.

F-7

GURU HEALTH INC.
(A DEVELOPMENT STAGE COMPANY)
NOTES TO THE FINANCIAL STATEMENTS
NOVEMBER 30, 2010

NOTE 5 - INCOME TAXES

For the period ended November 30, 2010, the Company has incurred net losses and,
therefore, has no tax liability. The net deferred tax asset generated by the
loss carry-forward has been fully reserved. The cumulative net operating loss
carry-forward is approximately $17,623 at November 30, 2010, and will expire
beginning in the year 2030.

The cumulative tax effect at the expected rate of 34% of significant items
comprising our net deferred tax amount is as follows:

November 30, 2010
-----------------

Income tax expense at statutory rate $ 5,992
Valuation allowance (5,992)
-------
Income tax expense per books $ --
=======

Net deferred tax assets consist of the following components as of:

November 30, 2010
-----------------

NOL Carryover $ 5,992
Valuation allowance (5,992)
-------
Net deferred tax asset $ --
=======

NOTE 6 - GOING CONCERN

The accompanying financial statements have been prepared assuming that the
Company will continue as a going concern. As shown in the accompanying financial
statements, the Company incurred losses of $17,623 since its inception and has
not yet produced revenues from operations. These factors raise substantial doubt
about the Company's ability to continue as a going concern.

The financial statements do not include any adjustments relating to the
recoverability and classification of recorded assets, or the amounts and
classification of liabilities that might be necessary in the event that the
Company cannot continue as a going concern. Management anticipates that it will
be able to raise additional working capital through the issuance of stock and
through additional loans from investors.

The ability of the Company to continue as a going concern is dependent upon the
Company's ability to attain a satisfactory level of profitability and obtain
suitable and adequate financing. There can be no assurance that management's
plan will be successful.

NOTE 7 - SUBSEQUENT EVENTS

In accordance with SFAS 165 (ASC 855-10) the Company has analyzed its operations
subsequent to November 30, 2010 and has determined that it does not have any
material subsequent events to disclose in these financial statements.

F-8

[LETTERHEAD OF CHILD, VAN WAGONER & BRADSHAW, PLLC]

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To The Board of Directors
Guru Health Inc.

We have audited the accompanying balance sheet of Guru Health Inc. (a
development stage enterprise) (the Company) as of May 31, 2010, and the related
statements of operations, changes in stockholders' equity, and cash flows for
the period from February 3, 2010 (inception) through May 31, 2010. These
financial statements are the responsibility of the Company's management. Our
responsibility is to express an opinion on these financial statements based on
our audit.

We conducted our audit in accordance with the standards of the Public Company
Accounting Oversight Board (United States of America). Those standards require
that we plan and perform the audit to obtain reasonable assurance about whether
the financial statements are free of material misstatement. The Company is not
required to have, nor were we engaged to perform, an audit of its internal
control over financial reporting. Our audit included consideration of internal
control over financial reporting, as a basis for designing audit procedures that
are appropriate in the circumstances but not for the purpose of expressing an
opinion on the effectiveness of the Company's internal control over financial
reporting. Accordingly, we express no such opinion. An audit includes examining,
on a test basis, evidence supporting the amounts and disclosures in the
financial statements. An audit also includes assessing the accounting principles
used and significant estimates made by management, as well as evaluating the
overall financial statement presentation. We believe that our audit provides a
reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in
all material respects, the financial position of Guru Health Inc. as of May 31,
2010, and the results of its operations and its cash flows for the period from
February 3, 2010 (inception) to May 31, 2010, in conformity with accounting
principles generally accepted in the United States of America.

The accompanying financial statements have been prepared assuming that the
Company will continue as a going concern. As discussed in Note 6 to the
financial statements, the Company has cash flow constraints, an accumulated
deficit, and has not yet produced revenues from operations. These factors, among
others, raise substantial doubt about the Company's ability to continue as a
going concern. Management's plans in regard to these matters are also described
in Note 6. The financial statements do not include any adjustments that might
result from the outcome of this uncertainty.

/s/ Child, Van Wagoner & Bradshaw, PLLC
-----------------------------------------------
Child, Van Wagoner & Bradshaw, PLLC
Salt Lake City, Utah
June 21, 2010

F-9

GURU HEALTH INC.
(A DEVELOPMENT STAGE COMPANY)
BALANCE SHEET

May 31,
2010
--------
ASSETS

CURRENT ASSETS
Cash and cash equivalents $ 10,647
--------

TOTAL ASSETS $ 10,647
========

LIABILITIES AND STOCKHOLDERS' EQUITY

LIABILITIES

CURRENT LIABILITIES
Accrued expenses $ 600
Note payable - related party 1,075
--------
TOTAL LIABILITIES 1,675
--------

STOCKHOLDERS' EQUITY
Common stock, par $0.001, 75,000,000 shares authorized,
2,600,000 shares issued and outstanding 2,600
Additional Paid in capital 10,400
Deficit accumulated during the development stage (4,028)
--------
TOTAL STOCKHOLDERS' EQUITY 8,972
--------

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 10,647
========

The accompanying notes are an integral part of the financial statements.

F-10

GURU HEALTH INC.
(A DEVELOPMENT STAGE COMPANY)
STATEMENT OF OPERATIONS

Period from
February 3, 2010
(Date of Inception)
to May 31,
2010
-----------

GROSS REVENUES $ 0

OPERATING EXPENSES 4,028
-----------
LOSS FROM OPERATIONS (4,028)

OTHER EXPENSES 0
-----------
NET LOSS BEFORE INCOME TAXES (4,028)

PROVISION FOR INCOME TAXES 0
-----------

NET LOSS $ (4,028)
===========

WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING 1,090,598
===========

NET LOSS PER SHARE $ (0.00)
===========

The accompanying notes are an integral part of the financial statements.

F-11

GURU HEALTH INC.
(A DEVELOPMENT STAGE COMPANY)
STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY
PERIOD FROM FEBRUARY 3, 2010 (INCEPTION) TO MAY 31, 2010

Deficit
Accumulated
Common Stock Additional During the
----------------------- Paid in Development
Shares Amount Capital Stage Total
------ ------ ------- ----- -----

INCEPTION, FEBRUARY 3, 2010 0 $ 0 $ 0 $ 0 $ 0

Common stock issued to founders at $0.005
per share 2,600,000 2,600 10,400 -- 13,000

Net loss for the period ended May 31, 2010 -- -- -- (4,028) (4,028)
--------- --------- --------- --------- ---------

BALANCE, MAY 31, 2010 2,600,000 $ 2,600 $ 10,400 $ (4,028) $ 8,972
========= ========= ========= ========= =========

The accompanying notes are an integral part of the financial statements.

F-12

GURU HEALTH INC.
(A DEVELOPMENT STAGE COMPANY)
STATEMENT OF CASH FLOWS

Period from
February 3, 2010
(Date of Inception)
to May 31,
2010
--------
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss for the period $ (4,028)
Adjustments to Reconcile Net Loss to Net
Cash Used in Operating Activities:
Changes in Assets and Liabilities
Increase in accrued expenses 600
--------

NET CASH USED IN OPERATING ACTIVITIES (3,428)
--------

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from note payable - related party 1,075
Proceeds from the sale of common stock 13,000
--------
NET CASH PROVIDED BY FINANCING ACTIVITIES 14,075

NET INCREASE IN CASH AND CASH EQUIVALENTS 10,647

CASH AND CASH EQUIVALENTS - BEGINNING 0
--------

CASH AND CASH EQUIVALENTS - ENDING $ 10,647
========
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest $ 0
========

Cash paid for income taxes $ 0
========

The accompanying notes are an integral part of the financial statements.

F-13

GURU HEALTH INC.
(A DEVELOPMENT STAGE COMPANY)
NOTES TO THE FINANCIAL STATEMENTS
MAY 31, 2010

NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Company has not generated any revenue to date and consequently its
operations are subject to all risks inherent in the establishment of a new
business enterprise. For the period from inception, February 3, 2010 through May
31, 2010 the Company has accumulated losses of $4,028.

FAIR VALUE OF FINANCIAL INSTRUMENTS
The carrying value of cash, accounts payable and notes payable approximate their
fair value due to the short period of these instruments.

REVENUE RECOGNITION
The Company will recognize revenue when products are fully delivered or services
have been provided and collection is reasonably assured.

F-14

GURU HEALTH INC.
(A DEVELOPMENT STAGE COMPANY)
NOTES TO THE FINANCIAL STATEMENTS
MAY 31, 2010

NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

STOCK-BASED COMPENSATION
Stock-based compensation is accounted for at fair value in accordance with SFAS
No. 123 and 123 (R) (ASC 718). To date, the Company has not adopted a stock
option plan and has not granted any stock options. As of May 31, 2010, the
Company has not issued any stock-based payments to its employees.

FOREIGN CURRENCY TRANSLATION
The Company's functional currency is the Canadian dollar and its reporting
currency is the United States dollar.

RECENT ACCOUNTING PRONOUNCEMENTS
In May 2009, the FASB issued SFAS 165 (ASC 855-10) entitled "Subsequent Events".
Companies are now required to disclose the date through which subsequent events
have been evaluated by management. Public entities (as defined) must conduct the
evaluation as of the date the financial statements are issued, and provide
disclosure that such date was used for this evaluation. SFAS 165 (ASC 855-10)
provides that financial statements are considered "issued" when they are widely
distributed for general use and reliance in a form and format that complies with
GAAP. SFAS 165 (ASC 855-10) is effective for interim and annual periods ending
after June 15, 2009 and must be applied prospectively. The adoption of SFAS 165
(ASC 855-10) during the quarter ended February 28, 2010 did not have a
significant effect on the Company's financial statements as of that date or for
the quarter or year-to-date period then ended. In connection with preparing the
accompanying financial statements as of May 31, 2010, management evaluated
subsequent events through the date that such financial statements were issued
(filed with the SEC).

F-15

GURU HEALTH INC.
(A DEVELOPMENT STAGE COMPANY)
NOTES TO THE FINANCIAL STATEMENTS
MAY 31, 2010

NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

RECENT ACCOUNTING PRONOUNCEMENTS (CONTINUED)
In June 2009, the FASB issued SFAS 168, The FASB Accounting Standards
Codification and the Hierarchy of Generally Accepted Accounting Principles.
("SFAS 168" or ASC 105-10) SFAS 168 (ASC 105-10) establishes the Codification as
the sole source of authoritative accounting principles recognized by the FASB to
be applied by all nongovernmental entities in the preparation of financial
statements in conformity with GAAP. SFAS 168 (ASC 105-10) was prospectively
effective for financial statements issued for fiscal years ending on or after
September 15, 2009 and interim periods within those fiscal years. The adoption
of SFAS 168 (ASC 105-10) did not impact the Company's results of operations or
financial condition. The Codification did not change GAAP, however, it did
change the way GAAP is organized and presented.

NOTE 2 - CAPITAL STOCK

The authorized capital of the Company is 75,000,000 common shares with a par
value of $ 0.001 per share.

In March of 2010, the Company issued 1,600,000 shares of common stock at a price
of $0.005 per share for total cash proceeds of $8,000.

In April of 2010, the Company issued 1,000,000 shares of common stock at a price
of $0.005 per share for total cash proceeds of $5,000.

The Company has 2,600,000 shares of common stock issued and outstanding as of
May 31, 2010.

NOTE 3 - ACCRUED EXPENSES

Accrued expenses at May 31, 2010 consisted of amounts owed for accounting
services.

NOTE 4 - NOTE PAYABLE - RELATED PARTY

On February 3, 2010, a Director and President, Vanessa Gillis loaned the Company
$1,075. The loan is non-interest bearing, unsecured and due upon demand.

F-16

GURU HEALTH INC.
(A DEVELOPMENT STAGE COMPANY)
NOTES TO THE FINANCIAL STATEMENTS
MAY 31, 2010

NOTE 5 - INCOME TAXES

For the period ended May 31, 2010, the Company has incurred net losses and,
therefore, has no tax liability. The net deferred tax asset generated by the
loss carry-forward has been fully reserved. The cumulative net operating loss
carry-forward is approximately $4,000 at May 31, 2010, and will expire beginning
in the year 2030.

The cumulative tax effect at the expected rate of 34% of significant items
comprising our net deferred tax amount is as follows:

2010
-------

Income tax expense at statutory rate $ 1,360
Valuation allowance (1,360)
-------

Income tax expense per books $ 0
=======

Net deferred tax assets consist of the following components as of:

2010
-------

NOL Carryover $ 1,360
Valuation allowance (1,360)
-------

Net deferred tax asset $ 0
=======

NOTE 6 - GOING CONCERN

The accompanying financial statements have been prepared assuming that the
Company will continue as a going concern. As shown in the accompanying financial
statements, the Company incurred losses of $4,028 since its inception and has
not yet produced revenues from operations. These factors raise substantial doubt
about the Company's ability to continue as a going concern.

NOTE 7 - SUBSEQUENT EVENTS

In accordance with SFAS 165 (ASC 855-10) the Company has analyzed its operations
subsequent to May 31, 2010 through the date the financial statements were issued
and has determined that it does not have any material subsequent events to
disclose in these financial statements.

F-17

DEALER PROSPECTUS DELIVERY OBLIGATION

UNTIL ________, ALL DEALERS THAT EFFECT TRANSACTIONS IN THESE SECURITIES,
WHETHER OR NOT PARTICIPATING IN THE OFFERING, MAY BE REQUIRED TO DELIVER A
PROSPECTUS. THIS IS IN ADDITION TO THE DEALER'S OBLIGATION TO DELIVER A
PROSPECTUS WHEN ACTING AS UNDERWRITERS AND WITHRESPECT TO THEIR UNSOLD
ALLOTMENTS OR SUBSCRIPTIONS.

PART II. INFORMATION NOT REQUIRED IN PROSPECTUS

ITEM 13. OTHER EXPENSES OF ISSUANCE AND DISTRIBUTION.

The estimated expenses of the offering (assuming all shares are sold), all of
which are to be paid by the registrant, are as follows:

SEC Registration Fee $ 2.85
Website $ 1,250.00
Accounting Fees and Expenses $ 600.00
EDGAR Fees $ 1,500.00
Auditor Fees and Expenses $ 5,000.00
Legal Fees and Expenses $ 3,500.00
Supplies $ 947.75
Miscellaneous and Bank Charges $ 199.40
----------
TOTAL $13,000.00
==========

ITEM 14. INDEMNIFICATION OF DIRECTORS AND OFFICERS.

The only statute, charter provision, bylaw, contract, or other arrangement under
which any controlling person, director or officer of the Registrant is insured
or indemnified in any manner against any liability which he may incur in his
capacity as such, is as follows:

1. Article XII of the Bylaws of the company, filed as Exhibit 3.2 to the
Registration Statement.

2. Nevada Revised Statutes, Chapter 78.

The general effect of the foregoing is to indemnify a control person, officer or
director from liability, thereby making the company responsible for any expenses
or damages incurred by such control person, officer or director in any action
brought against them based on their conduct in such capacity, provided they did
not engage in fraud or criminal activity.

ITEM 15. RECENT SALES OF UNREGISTERED SECURITIES.

Since inception, the Registrant has sold the following securities that were not
registered under the Securities Act of 1933, as amended.

Name and Address Date Shares Consideration
---------------- ---- ------ -------------

Vanessa Gillis March 31, 2010 1,600,000 $8,000.00

Jessica Bradshw April 28, 2010 1,000,000 $5,000.00

II-1

We issued the aggregate 2,600,000 shares to our officers and directors, both of
whom were non U.S. residents. We completed this offering pursuant to Rule 903 of
Regulation S under the Securities Act. Each sale of shares was completed as an
"offshore transaction", as defined in Rule 902(h) of Regulation S, on the basis
that: (i) each officer/director was outside of the United States at the time the
offer to purchase the shares was made; and (ii) at the time the subscription
agreement for the shares was executed, the officer/director was outside of the
United States or we had a reasonable belief that the officer/director was
outside of the United States. We did not engage in any directed selling efforts,
as defined in Regulation S, in the United States. Each officer/director
represented to us that the officer/director was not a U.S. person, as defined in
Regulation S, and was not acquiring the shares for the account or benefit of a
U.S. Person. Each officer/director represented their respective intention to
acquire the securities for investment only and not with a view toward
distribution. Appropriate legends have been affixed to the stock certificate
issued to each officer/director in accordance with Regulation S. None of the
securities were sold through an underwriter and accordingly, there were no
underwriting discounts or commissions involved.

ITEM 16. EXHIBITS.

The following exhibits are filed as part of this registration statement,
pursuant to Item 601 of Regulation S-K.

Exhibit No. Document Description
----------- --------------------

3.1 Articles of Incorporation. *
3.2 Bylaws. *
5.1 Opinion of William M. Aul Attorney At Law *
23.1 Consent of Child, Van Wagoner & Bradshaw
23.2 Consent of Counsel is located in legal opinion filed as Exhibit 5.1
99.1 Share Purchase Order Form *
99.2 Private Subscription Agreement *

----------
* Filed previously

ITEM 17. UNDERTAKINGS.

A. The undersigned Registrant hereby undertakes:

(1) To file, during any period in which offers or sales are being made, a
post-effective amendment to this ( Registration Statement to:

(a) include any prospectus required by Section 10(a)(3) of the
Securities Act;

(b) reflect in the prospectus any facts or events arising after the
effective date of this Registration Statement (or the most recent
post-effective amendment thereof) which, individually or in the
aggregate, represent a fundamental change in the information set
forth in this Registration Statement. Notwithstanding the
foregoing, any increase or decrease in the volume of securities
offered (if the total dollar value of securities offered would

II-2

not exceed that which was registered) and any deviation from the
low or high end of the estimated maximum offering range may be
reflected in the form of prospectus filed with the Commission
pursuant to Rule 424(b) under the Securities Act if, in the
aggregate, the changes in volume and price represent no more than
a 20% change in maximum aggregate offering price set forth in the
"CALCULATION OF REGISTRATION FEE" table in the effective
registration statement; and

(2) That, for the purpose of determining any liability under the
Securities Act, each such post- effective amendment shall be deemed to
be a new registration statement relating to the securities offered
herein, and the offering of such securities at that time shall be
deemed to be the initial bona fide offering thereof.

(3) To remove from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the
termination of the offering.

(4) For the purpose of determining liability under the Securities Act to
any purchaser:

Each prospectus filed pursuant to Rule 424(b) under the Securities Act
as part of a registration statement relating to an offering, other
than registration statements relying on Rule 430B or other than
prospectuses filed in reliance on Rule 430A (ss.ss.230.430A of this
chapter), shall be deemed to be part of and included in the
registration statement as of the date it is first used after
effectiveness. PROVIDED HOWEVER, that no statement made in a
registration statement or prospectus that is part of the registration
statement or made in a document incorporated or deemed incorporated by
reference into the registration statement or prospectus that is part
of the registration statement will, as to a purchaser with a time of
contract of sale prior to such first use, supersede or modify any
statement that was made in the registration statement or prospectus
that was part of the registration statement or made in any such
document immediately prior to such date of first use.

(5) For the purpose of determining liability of the registrant under the
Securities Act to any purchaser in the initial distribution of
securities:

The undersigned registrant undertakes that in a primary offering of
securities of the undersigned registrant pursuant to this registration
statement, regardless of the underwriting method used to sell the
securities to the purchaser, if the securities are offered or sold to
such purchaser by means of any of the following communications, the
undersigned registrant will be a seller to the purchaser and will be
considered to offer or sell such securities to such purchaser:

II-3

(a) Any preliminary prospectus or prospectus of the undersigned
registrant relating to the offering required to be filed pursuant
to Rule 424 of this chapter;

(b) Any free writing prospectus relating to the offering prepared by
or on behalf of the undersigned registrant or used or referred to
by the undersigned registrant;

(c) The portion of any other free writing prospectus relating to the
offering containing material information about the undersigned
registrant or its securities provided by or on behalf of the
undersigned registrant; and

(d) Any other communication that is an offer in the offering made by
the undersigned registrant to the purchaser.

B. Insofar as indemnification for liabilities arising under the Securities Act
may be permitted to directors, officers and controlling persons of the
registrant pursuant to the foregoing provisions, or otherwise, the
registrant has been advised that in the opinion of the Securities and
Exchange Commission such indemnification is against public policy as
expressed in the Securities Act and is, therefore, unenforceable. In the
event that a claim for indemnification against such liabilities (other than
the payment by the registrant of expenses incurred or paid by a director,
officer or controlling person of the registrant in the successful defense
of any action, suit or proceeding) is asserted by such director, officer or
controlling person in connection with the securities being registered, the
registrant will, unless in the opinion of its counsel the matter has been
settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against
public policy as expressed in the Securities Act and will be governed by
the final adjudication of such issue.

II-4

SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, the registrant has
duly caused this registration statement to be signed on its behalf by the
undersigned, thereunto duly authorized in the city of Calgary Alberta on this
25th day of March 2011.

GURU HEALTH INC.

BY: /s/ Vanessa Gillis
---------------------------------------------
Vanessa Gillis, President, Chief Executive
Officer, and Member of the Board of Directors

BY: /s/ Jessica Bradshaw
---------------------------------------------
Jessica Bradshaw, Secretary, Treasurer,
Principal Financial Officer, Principal
Accounting Officer and member of the
Board of Directors.

Pursuant to the requirements of the Securities Act of 1933, this registration
statement has been signed by the following persons in the capacities and on the
dates indicated.

BY: /s/ Vanessa Gillis
---------------------------------------------
Vanessa Gillis, President, Chief Executive
Officer, and Member of the Board of Directors

March 25, 2011

II-5

EXHIBIT INDEX

Exhibit No. Document Description
----------- --------------------

----------
* Filed previously