Via E-mail
Ms. Mindy Hooker
Accountant
US Securities and Exchange Commission
Washington, D.C. 20549
Re: | World Health Energy Holdings, Inc. | |
Form 8-K filed February 22,2013–03–14 | ||
File No. 0-30256 |
Dear Ms. Hooker,
● | The company is responsible for the adequacy and accuracy of the disclosure in the filing; | |
● | Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and | |
● | The company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
/s/ Jason Lurie | |
Jason Lurie | |
Chief Financial Officer |
511 Avenue of The Americas #705
New York, NY 10011