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