# EDGAR Filing Document

**Accession Number:** 0001440153
**File Stem:** 0001096906-23-000244
**Filing Date:** 2023-1
**Character Count:** 2657
**Document Hash:** c9bceae3c5a79aba6d447059e6e860d5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001096906-23-000244.hdr.sgml**: 20230313

**ACCESSION NUMBER**: 0001096906-23-000244

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230131

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Bakhu Holdings, Corp.
- **CENTRAL INDEX KEY:** 0001440153
- **STANDARD INDUSTRIAL CLASSIFICATION:** PATENT OWNERS & LESSORS [6794]
- **IRS NUMBER:** 262608821
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0731

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

**BUSINESS ADDRESS:**
- **STREET 1:** ONE WORLD TRADE CENTER
- **STREET 2:** SUITE 130
- **CITY:** LONG BEACH
- **STATE:** CA
- **ZIP:** 90831
- **BUSINESS PHONE:** 858-682-2528

**MAIL ADDRESS:**
- **STREET 1:** ONE WORLD TRADE CENTER
- **STREET 2:** SUITE 130
- **CITY:** LONG BEACH
- **STATE:** CA
- **ZIP:** 90831

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Planet Resources, Corp.
- **DATE OF NAME CHANGE:** 20080716

**BAKHU HOLDINGS, CORP.**

**M E M O R A N D U M**

TO:Kibum Park

Securities and Exchange Commission

Division of Corporation Finance

Washington DC 20549

FROM:Evripides Drakos, President

Bakhu Holdingsm Corp.

DATE:January 30, 2023

RE:**Bakhu Holdings, Corp.**

**Amendment No. 1 to Registration Statement on Form S-1**

**Filed: December 22, 2022**

**File No. 333-268581**

We submit the following in response to your comments by letter of December 30, 2022. In each case, to facilitate review we have quoted your comment and indicated our response following the reference to the page where the response appears or provided the requested supplemental information.

General

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.Please revise to update your financial statements, and accompanying Management's Discussion and Analysis and auditor's consent, to reflect the most recent quarter for which you have recently filed a quarterly report on Form 10-Q.

Response: We have revised the Registration Statement on Form S-1 to (i) included the financial statements from the most recent filed quarterly report on Form 10-Q for the quarter ended October 31, 2022, (ii) update the accompanying Management's Discussion and Analysis and (iii) include a currently dated auditor's consent.

A copy of this letter and any related documents have also been filed via the EDGAR system. Thank you for your courtesies.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **Bakhu Holdings, Corp.** | **Bakhu Holdings, Corp.** |
| /s/ Evripides Drakos | /s/ Evripides Drakos |
| By: | Evripides Drakos |
| Title:  | President and Chief Executive Officer, |

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