ALMAH, INC.
           Pembroke House, 28-32 Pembroke St Upper, Dublin 2, Ireland
                             Telephone 353-871536401
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                                                               February 24, 2012

Ms. Mara L. Ransom, Assistant Director
Division of Corporation Finance
U.S. Securities and Exchange Commission
Washington, D.C. 20549

Re: Almah, Inc.
    Amendment No. 1 to Registration Statement on Form S-1
    Filed February 21, 2012
    File No. 333-178883

Dear Ms. Ransom:

Thank you for your assistance in the review of our filing. In response to your
comment letter dated February 23, 2012 we have the following responses. We have
filed on EDGAR a marked revised copy of our Registration Statement on Form S-1/A
which incorporates the changes made in response to your comments as itemized
herein.

General

1.   We have included in our filing that the Company currently has no plans to
     merge with another company; we plan to implement our business plan as set
     forth in the Registration Statement.

Statement of Operations, page F-3

2.   We have revised the line item on the Statement of Operations and the number
     now appears in the correct column.

Signatures, page II-4

3.   We have added to the registration  statement the signature of Joey Power in
     his capacity as a sole director of the Company.

We acknowledge and understand that the Company and management are responsible
for the accuracy and adequacy of the disclosures made in our filings.

The Company further acknowledges the following:

     *    Should the  Commission  or the staff,  acting  pursuant  to  delegated
          authority,  declare the filing  effective,  it does not  foreclose the
          Commission from taking any action with respect to the filing;

     *    The  action  of  the  Commission  or the  staff,  acting  pursuant  to
          delegated  authority,  in  declaring  the filing  effective,  does not
          relieve the Company from its full  responsibility for the adequacy and
          accuracy of the disclosure in the filing; and

     *    The Company  may not assert  staff  comments  and the  declaration  of
          effectiveness  as  a  defense  in  any  proceeding  initiated  by  the
          Commission  or any person  under the  federal  securities  laws of the
          United States.

We trust that our responses and revisions address the comments raised in your
letter to us dated February 23, 2012. However, we will provide further
information upon request.

Sincerely,


/s/ Joey Power
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Joey Power
President & Director