# EDGAR Filing Document

**Accession Number:** 0001463459
**File Stem:** 0001903596-23-000018
**Filing Date:** 2023-1
**Character Count:** 2673
**Document Hash:** 2e106dda07107d6f935931552e6130d7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001903596-23-000018.hdr.sgml**: 20230207

**ACCESSION NUMBER**: 0001903596-23-000018

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230105

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Emergent Health Corp.
- **CENTRAL INDEX KEY:** 0001463459
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-DRUGS PROPRIETARIES & DRUGGISTS' SUNDRIES [5122]
- **IRS NUMBER:** 208944630
- **STATE OF INCORPORATION:** WY
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 10120 VALLEY FORGE CIRCLE
- **CITY:** KING OF PRUSSIA
- **STATE:** PA
- **ZIP:** 19406
- **BUSINESS PHONE:** 484-518-9000

**MAIL ADDRESS:**
- **STREET 1:** 10120 VALLEY FORGE CIRCLE
- **CITY:** KING OF PRUSSIA
- **STATE:** PA
- **ZIP:** 19406

**Emergent Health Corp.**

**150 Motor Parkway, Suite 401**

**Hauppauge, New York 11787**

January 5, 2023

<u>VIA EDGAR</u>

Ms. Jennie Beysolow

Office of Trade & Services

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Emergent Health Corp. (the "Company")

Offering Statement on Form 1-A

Post-qualification Amendment No. 2

(the "Post-Qualification Amendment")

Filed January 3, 2023

<u>Commission File No. 024-11708</u>

Dear Ms. Beysolow:

On behalf of the Company, I respectfully request that the qualification date of the Post-Qualification Amendment be accelerated and that the Post-Qualification Amendment be declared qualified Friday, January 6, 2023, at 4:00 p.m. EST, or as soon thereafter as is reasonably practicable.

In making this request, the Company represents that the Post-Qualification Amendment will be approved in the State of New York, upon qualification by the Securities and Exchange Commission (the "Commission"), and acknowledges the following:

- should the Securities and Exchange Commission (the "Commission") or the Staff, acting pursuant to delegated authority, declare the filing qualified, 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, to declare the filing qualified does not relieve the Company from its full responsibility for the adequacy and accuracy of disclosure in the filing; and

- the Company may not assert staff comments and/or qualification as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.

Very truly yours,

*/s/ James Morrison*

James Morrison

Chief Executive Officer

Emergent Health Corp.