# EDGAR Filing Document

**Accession Number:** 0001913210
**File Stem:** 0001493152-23-001563
**Filing Date:** 2023-1
**Character Count:** 2232
**Document Hash:** 4747574cba65b4492e62ae8862016758
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-001563.hdr.sgml**: 20230214

**ACCESSION NUMBER**: 0001493152-23-001563

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230117

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Bruush Oral Care Inc.
- **CENTRAL INDEX KEY:** 0001913210
- **STANDARD INDUSTRIAL CLASSIFICATION:** DENTAL EQUIPMENT & SUPPLIES [3843]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** A1
- **FISCAL YEAR END:** 1031

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

**BUSINESS ADDRESS:**
- **STREET 1:** 128 WEST HASTINGS STREET, UNIT 210
- **CITY:** VANCOUVER
- **STATE:** A1
- **ZIP:** V6B 1G8
- **BUSINESS PHONE:** (844) 427-8774

**MAIL ADDRESS:**
- **STREET 1:** 128 WEST HASTINGS STREET, UNIT 210
- **CITY:** VANCOUVER
- **STATE:** A1
- **ZIP:** V6B 1G8

BRUUSH ORAL CARE INC.

128 West Hastings Street, Unit 210

Vancouver, British Columbia V6B 1G8

Canada

January 17, 2023

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, N.E.

Washington, DC 20549

Attention: Benjamin Ritchie

Re: Bruush Oral Care Inc. <br> Registration Statement on Form F-1, File No. 333-269030

REQUEST FOR ACCELERATION OF EFFECTIVENESS

Requested Date: Tuesday, January 17, 2023

Requested Time: 5:00pm, Eastern Time

Ladies and Gentlemen:

Bruush Oral Care Inc. (the "Company") hereby requests that the effective date of the Company's Registration Statement on Form F-1, as amended (File No. 333-269030), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 5:00 p.m. Eastern time on Tuesday, January 17, 2023, or as soon thereafter as possible.

Please contact our counsel, Lahdan S. Rahmati of Lucosky Brookman LLP at (310) 948-9968 with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Ms. Rahmati by telephone when this request for acceleration has been granted.

---

| | |
|:---|:---|
|  | Sincerely yours, |
|  | BRUUSH ORAL CARE INC. |
| | */s/ Aneil S. Manhas* |
|  | Aneil S. Manhas |
|  | Chief Executive Officer |

---