GBS, Inc.

708 Third Avenue, 6th Floor, New York NY 10017


March 29, 2021


Division of Corporation Finance

Office of Life Sciences

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Attn: Deanna Virginio, Esq.


Re:   Request for Acceleration

GBS, Inc.

Registration Statement on Form S-1

    Filed February 16, 2021
    File No. 333-252277


Dear Ms. Virginio,


Pursuant to Rule 461 of the Securities Act of 1933, as amended (the “Securities Act”), GBS, Inc. (the “Company”), respectfully requests that the effective date of its Registration Statement on Form S-1 (File No. 333-252277) (“Registration Statement”) be accelerated and that such Registration Statement become effective at 4:00P.M., Washington, D.C. time, on Wednesday, March 31, 2021, or as soon thereafter as practicable.


  Very truly yours,
  /s/ Harry Simeonidis
  Name: Harry Simeonidis
  Title: Chief Executive Officer