# EDGAR Filing Document

**Accession Number:** 0001471727
**File Stem:** 0001493152-26-021311
**Filing Date:** 2026-5
**Character Count:** 3607
**Document Hash:** 07aad2ff68e0b7f6304bd4efa25de3a7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-021311.hdr.sgml**: 20260608

**ACCESSION NUMBER**: 0001493152-26-021311

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260505

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SRx Health Solutions, Inc.
- **CENTRAL INDEX KEY:** 0001471727
- **STANDARD INDUSTRIAL CLASSIFICATION:** BEVERAGES [2080]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 834284557
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 801 US HIGHWAY 1
- **CITY:** NORTH PALM BEACH
- **STATE:** FL
- **ZIP:** 33408
- **BUSINESS PHONE:** 813-792-4352

**MAIL ADDRESS:**
- **STREET 1:** 801 US HIGHWAY 1
- **CITY:** NORTH PALM BEACH
- **STATE:** FL
- **ZIP:** 33408

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Better Choice Co Inc.
- **DATE OF NAME CHANGE:** 20190315

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Sport Endurance, Inc.
- **DATE OF NAME CHANGE:** 20090904

**SRx Health Solutions, Inc.**

**801 US Highway 1**

**North Palm Beach, FL 33408**

May 5, 2026

 ****

***VIA EDGAR***

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, DC 20549

Attention: Sarah Sidwell

---

| | |
|:---|:---|
| **Re:** | **SRx Health Solutions, Inc.** |
|  | **Registration Statement on Form S-4** |
|  | **Filed on April 14, 2026** |
|  | **File No. 333-295049** |

---

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, SRx Health Solutions, Inc., a Delaware corporation (the "Registrant"), hereby requests acceleration of the effective date of the above-referenced Registration Statement such that it may become effective on Thursday, May 7, 2026 at 3:00 p.m. Eastern Time or as soon thereafter as practicable.

The Registrant hereby acknowledges that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) the Registrant may not assert the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Meister Seelig & Schuster PLLC, by calling Louis Lombardo at (212) 655-3518.

Thank you for your assistance in this matter.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| SRx HEALTH SOLUTIONS, Inc. | SRx HEALTH SOLUTIONS, Inc. |
| By: | */s/ Carolina Martinez* |
| Name: | Carolina Martinez |
| Title: | Chief Financial Officer |

---

cc: Louis Lombardo, Esq., Meister Seelig & Schuster PLLC