<SEC-DOCUMENT>0001520138-19-000043.txt : 20190326
<SEC-HEADER>0001520138-19-000043.hdr.sgml : 20190326
<ACCEPTANCE-DATETIME>20190220105141
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001520138-19-000043
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20190220

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Reviv3 Procare Co
		CENTRAL INDEX KEY:			0001718500
		STANDARD INDUSTRIAL CLASSIFICATION:	PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS [2844]
		IRS NUMBER:				474125218
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		9480 TELSTAR, SUITE 5
		CITY:			EL MONTE
		STATE:			CA
		ZIP:			91731
		BUSINESS PHONE:		888-638-8883

	MAIL ADDRESS:	
		STREET 1:		9480 TELSTAR, SUITE 5
		CITY:			EL MONTE
		STATE:			CA
		ZIP:			91731
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><IMG SRC="image_001.jpg" ALT="Reviv3 Logo.png" STYLE="height: 98px; width: 222px"></P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">February 20, 2019</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">Mindy Hooker</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">Division of Corporate Finance</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">Washington, D. C. 20549</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Reviv3
Procare Company</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-indent: 1in">Form 10-K for the fiscal year ended May 31,
2018</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-indent: 1in">File No. 333-220846</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">Dear Ms. Hooker:</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">Reviv3 Procare Company (the &ldquo;Company&rdquo;)
hereby submits a response to comments made by the staff (the &ldquo;Staff&rdquo;) of the Securities and Exchange Commission (the
&ldquo;Commission&rdquo;) in its letter dated February 7, 2019 (the &ldquo;Comment Letter&rdquo;) relating Form 10-K referenced
above.</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">For your convenience, the Staff&rsquo;s
comments contained in this Comment letter has been restated below in its entirety, with the Company&rsquo;s response set forth
immediately beneath each such comment.</P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"><B><U>Form 10-K for the fiscal year ended May 31, 2018</U></B></P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"><B><U>Item 9A. Controls and Procedures, page 10</U></B></P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>We note management concluded that
disclosure controls and procedures and internal control over financial reporting were not effective as of May 31, 2018 due to the
material weaknesses identified. We also note management concluded that disclosure controls and procedures were effective as of
November 30, 2018 and August 31, 2018 in your Forms 10-Q for the periods then ended but that there were no changes in internal
control over financial reporting during the interim periods. Please explain to us how you determined the effectiveness of your
disclosure controls and procedures changed from period to period given that there were no changes in internal control over financial
reporting. It appears to us that you may need to amend your Forms 10-Q for the periods ended November 30, 2018 and August 31, 2018
to either conclude that your disclosure controls and procedures were not</B></P>


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<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>effective as of the interim dates
or disclose and discuss the changes in your internal control over financial reporting that resulted in your disclosure controls
and procedures being effective.</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company will revise the Disclosure
Controls and Procedures and will amend the Form 10-Qs for the quarterly periods ended August 31, 2018 and November 30, 2018.</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Should you have any questions regarding
the foregoing, please do not hesitate to contact me at 323-683-3001.</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Very truly yours,</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">/s/</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Jeff Toghraie</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Chief Executive Officer</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
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