<SEC-DOCUMENT>0001213900-21-001919.txt : 20210212
<SEC-HEADER>0001213900-21-001919.hdr.sgml : 20210212
<ACCEPTANCE-DATETIME>20210113153025
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-21-001919
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210113

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Versus Systems Inc.
		CENTRAL INDEX KEY:			0001701963
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A1
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		#302-1620
		STREET 2:		W.8TH AVE
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6J 1V4
		BUSINESS PHONE:		604-719-5614

	MAIL ADDRESS:	
		STREET 1:		#302-1620
		STREET 2:		W.8TH AVE
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6J 1V4
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Versus Systems Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">1558 West Hastings Street</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Vancouver BC V6G 3J4 Canada</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">January 13, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I><U>VIA EDGAR</U></I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Mr. Jeffrey Kauten</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Ms. Kathryn Jacobson</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Mr. Robert Littlepage</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Mr. Michael C. Foland</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Ms. Kathleen Krebs</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, NE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <TD STYLE="padding: 0; text-align: left; width: 48px; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: left; width: 48px; font-size: 10pt; text-indent: 0"><FONT STYLE="font-size: 10pt"><B>RE:</B></FONT></TD>
    <TD STYLE="padding: 0; font-size: 10pt; text-align: left; text-indent: 0"><FONT STYLE="font-size: 10pt"><B>Versus Systems Inc.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: left; font-size: 10pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: left; font-size: 10pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: left; text-indent: 0">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><B>Registration Statement on Form F-1, as amended</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><B>File No. 333-250868</B></P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Ladies and Gentlemen:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="background-color: white">Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended,</FONT> Versus Systems Inc. (the
&ldquo;Company&rdquo;) hereby requests that the above-captioned registration statement (the &ldquo;Registration Statement&rdquo;)
be declared effective at 4:00 p.m., Eastern Time on Thursday, January 14, 2021, or as soon thereafter as may be practicable.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We acknowledge that a declaration
by the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) or the staff, acting pursuant to delegated authority,
that the Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration
Statement. We further acknowledge that such a declaration of effectiveness does not relieve the Company from our full responsibility
for the adequacy and accuracy of the disclosure in the Registration Statement. We understand that we may not assert staff comments
to the Registration Statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">If you have any questions,
please do not hesitate to contact Eric M. Hellige at Pryor Cashman LLP, outside counsel to the Company, at ehellige@pryorcashman.com
(Tel: 212-326-0846).</P>

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

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    <TD STYLE="width: 60%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 40%; text-align: justify"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Matthew Pierce</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Matthew Pierce</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

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    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">cc:</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Eric M. Hellige, Esq.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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