November 12,2020
VIA EDGAR
Division of Corporation Finance
Office of Life Sciences
Securities and Exchange Commission
Washington, D.C. 20549
RE: Nerium Biotechnology Inc.
Amendment No. 3 to Registration Statement on Form 10-12G
Filed: October 30, 2020
File No. 000-54051
Attention: | Mr. Rolf Sundwall |
| Ms. Lynn Dicker |
| Mr. Tim Buchmiller |
| Mr. Joe McCann |
We are filing Amendment No. 3 to the Form 10 ("Amendment No.3") today on Edgar.
We have moved the interim period Segment information from the audited financial statement footnotes on page F-16 to the footnotes to the interim 3 and 6 months financial statements at March 31, 2020 and June 30, 2020 on Page F-42.
We have also made several corrections to typos and formatting on page F-16. No other changes were made to the disclosure.
Sincerely
/ s / Dennis Knocke
CEO, Nerium Biotechnology Inc.