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                    June 4, 2021

       Everett M. Dickson
       Chief Executive Officer
       Aureus, Inc.
       One Glenlake Parkway #650
       Atlanta, GA 30328

                                                        Re: Aureus, Inc.
                                                            Registration
Statement on Form 10-12G
                                                            Filed April 6, 2021
                                                            File No. 000-55398

       Dear Mr. Dickson:

               We issued comments to you on the above captioned filing on May
3, 2021. As of the
       date of this letter, these comments remain outstanding and unresolved.
We expect you to
       provide a complete, substantive response to these comments by June 18,
2021.

               If you do not respond, we will, consistent with our obligations
under the federal securities
       laws, decide how we will seek to resolve material outstanding comments
and complete our
       review of your filing and your disclosure. Among other things, we may
decide to release
       publicly, through the agency's EDGAR system, all correspondence,
including this letter, relating
       to the review of your filings, consistent with the staff's decision to
publicly release comment and
       response letters relating to disclosure filings it has reviewed.

              Please contact Jennifer Angelini at 202-551-3045 or Jay Ingram at
202-551-3397 with
       any questions.




                    Sincerely,


                    Division of Corporation Finance

                    Office of Manufacturing
       cc:                                              Philip Magri