# EDGAR Filing Document

**Accession Number:** 0001409624
**File Stem:** 0001493152-23-004037
**Filing Date:** 2023-2
**Character Count:** 3181
**Document Hash:** 62311d27151eeecd4b78bcc31d3241e7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-004037.hdr.sgml**: 20230314

**ACCESSION NUMBER**: 0001493152-23-004037

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230209

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** HIMALAYA TECHNOLOGIES, INC
- **CENTRAL INDEX KEY:** 0001409624
- **STANDARD INDUSTRIAL CLASSIFICATION:** CRUDE PETROLEUM & NATURAL GAS [1311]
- **IRS NUMBER:** 260841675
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0731

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

**BUSINESS ADDRESS:**
- **STREET 1:** 831 W NORTH AVE.,
- **CITY:** PITTSBURGH
- **STATE:** PA
- **ZIP:** 15233
- **BUSINESS PHONE:** (212) 731-4806

**MAIL ADDRESS:**
- **STREET 1:** 831 W NORTH AVE.,
- **CITY:** PITTSBURGH
- **STATE:** PA
- **ZIP:** 15233

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** HOMELAND RESOURCES LTD.
- **DATE OF NAME CHANGE:** 20070813

**Himalaya Technologies**

February 9, 2023

Office of Trade & Services

Division of Corporation Finance

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| Re: | Himalaya Technologies, Inc. |
|  | Offering Statement on Form 1-A |
|  | First Filed on August 9, 2022<br> Amendment #8 filed February 07, 2023 |
|  | <u>File No. 024-11980</u> |

---

**<u>Acceleration or Qualification Request</u>**

Requested Date: February 13, 2023

Requested Time: 4:00 PM Eastern Time

Dear Sir or Madam:

Himalaya Technologies, Inc. (the "Company") hereby requests that the Securities and Exchange Commission (the "Commission") take appropriate action to declare the above-captioned Offering Statement on Form 1-A qualified at the "Requested Date" and "Requested Time" set forth above or as soon thereafter as practicable.

The Company hereby authorizes Milan Saha, as legal counsel, to orally modify or withdraw this request for acceleration.

The Company hereby acknowledges that:

● should the Commission or the staff of the Commission, 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, in declaring the filing qualified, 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 the staff comments and the declaration of qualification as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The Company's Offering in its Form 1-A/A is under Regulation Tier 2 and therefore does not require any state blue sky approvals.

There is no compensation arrangement that requires FINRA approval.

The Company requests that it be notified of such qualification by a telephone call to Milan Saha at (646) 397-9056 or email to him at: milan@milangroup.us.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Himalaya Technologies, Inc. | Himalaya Technologies, Inc. |
| By: | */s/ Milan Saha* |
|  | Milan Saha |
|  | Securities Counsel |

---