July 23, 2019

Everett Dickson
Chief Executive Officer
Aureus Inc.
1170 Peachtree Street, Suite 1200
Atlanta, GA 30309

       Re: Aureus Inc.
           Amendment No. 2 to Offering Statement on Form 1-A
           Filed July 18, 2019
           File No. 024-11008

Dear Mr. Dickson:

      We have reviewed your amended offering statement and have the following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.

       Please respond to this letter by amending your offering statement and
providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your offering statement and the
information you
provide in response to these comments, we may have additional comments. Unless
we note
otherwise, our references to prior comments are to comments in our June 28,
2019 letter.

Amendment No. 2 to Offering Statement on Form 1-A

Risk Factors, page 5

1.    We note you deleted risk factor disclosure regarding the voting rights of
your common
      stock and the Preferred Stock previously included in response to comment
1 to our letter
      dated June 20, 2019. Please revise to restore your risk factor which
describes the voting
      rights of your securities and to clarify that your Preferred Stock shall
represent 66 2/3% of
      all votes entitled to be voted at any annual or special meeting of
shareholders and that all
      such shares are held by Everett Dickson, the company's President.
Use of Proceeds, page 14

2.    We note you have deleted the description of the material terms of the
bank debt you
 Everett Dickson
Aureus Inc.
July 23, 2019
Page 2
         intend to discharge with the proceeds from this offering that is
required pursuant to
         Instruction 6 to Item 6 of Form 1-A. Refer to comment 2 to our letter
dated June 20, 2019
         and revise your disclosure accordingly.
Business, page 21

3.       Your response to prior comment 2 states that the Yuengling transaction
has closed and
         that you have filed all relevant documents. However, your disclosure
on page 22 that the
         Yuengling assets "will be" placed in a subsidiary of Aureus and that
you "may remit
         addition[al] principal to the Company prior to the Closing Date"
indicates that the
         transaction has not closed. Please revise your disclosure to clarify
the material terms and
         status of your acquisition agreement with Yuengling Ice Cream Corp.
and file an executed
         version of this agreement.
       You may contact Jennifer O'Brien, Staff Accountant, at (202) 551-3721 or
Ethan
Horowitz, Accounting Branch Chief, at (202) 551-3311 if you have questions
regarding
comments on the financial statements and related matters. Please contact Karina
Dorin, Staff
Attorney, at (202) 551-3763 or Loan Lauren P. Nguyen, Legal Branch Chief, at
(202) 551-3642
with any other questions.



FirstName LastNameEverett Dickson                             Sincerely,
Comapany NameAureus Inc.
                                                              Division of
Corporation Finance
July 23, 2019 Page 2                                          Office of Natural
Resources
FirstName LastName