ESSENSE WATER, INC.
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                               3638 N Rancho Dr.
                              Las Vegas, NV 89130
                       Tel (509)995-2433/Fax: (509) 448-4956

June 26, 2012

U.S. Securities and Exchange Commission
Mr. Jay Williamson
Washington, DC 20549

Re: Essense Water, Inc.
    Request for Acceleration of Effective Date of Registration Statement
    File Number: 333-180978

Dear Mr. Williamson:

Thank you for your review of the Company's Form S-1, the amendments
thereto, and other related filings.

This letter shall serve as the request of Essense Water, Inc., pursuant to
Rules 460 and 461, to accelerate the effectiveness of the above-referenced
registration statement to Thursday, June 28, 2012, 4:00PM EST, or the soonest
practicable date thereafter.

We are aware of our filing obligations under the Securities Act of 1933, as
amended, and intend to fully comply therewith.

We further acknowledge 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 this action as a defense in any  proceeding
    initiated by the Commission or any person under the federal securities
    laws of the United States.

Thank you very much for your kind cooperation and assistance in this matter.

Sincerely,

/s/ Kevin Nichols
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    Kevin Nichols, President, Chairman, and CEO