December 17, 2024

Terrence M. Tierney
President and Chief Financial Officer
Polomar Health Services, Inc.
10940 Wilshire Blvd.
Suite 1500
Los Angeles, CA 90024

        Re: Polomar Health Services, Inc.
            Form 10-Q for the Period Ended September 30, 2024
            File No. 000-56555
Dear Terrence M. Tierney:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-Q for the Period Ended September 30, 2024
Statement of Operations, page F-2

1.     Please adjust the weighted average number of shares used in the
calculations of net
       loss per common share for the three and nine months ended September 30,
2023 to
       give effect to the merger exchange ratio and the reverse split disclosed
in Note 5. The
       issuance of shares of common stock to shareholders of an operating
company in a
       reverse merger/recapitalization transaction is considered, in substance,
to be a stock
       split. Your financial statements should retroactively reflect this
reverse stock split in
       accordance with ASC 260-10-55-12. Similarly correct the share
information reported
       in the Statements of Stockholders' Deficit.
Note 1. Nature and Description of Business
Merger Valuation, page F-6

2.     We note the Merger is a reverse merger and the historical financial
statements of
       Polomar, the accounting acquirer, have been substituted for the
historical financial
 December 17, 2024
Page 2

       statements of Trustfeed. Please explain to us your basis under GAAP for
recording
       "the fair market value of $ 18,975,000 for the acquisition of all of
Polomar Specialty
       Pharmacy   s intellectual property, intangible assets and plant and
equipment" or revise.
       Since Polomar is the acquirer, its assets and liabilities should be
reported at their
       historic cost basis, not at fair value.

Note 2. Summary of Significant Accounting Policies
Revenue Recognition, page F-8

3.     Please expand your revenue recognition policy to address with more
specificity how
       you recognize revenue for your products and services. That is, revise to
address with
       detail the application of ASC 606 to the specific facts and
circumstances for each of
       your revenue streams.
        In closing, we remind you that the company and its management are
responsible for
the accuracy and adequacy of their disclosures, notwithstanding any review,
comments,
action or absence of action by the staff.

      Please contact Anastasia Kaluzienski at 202-551-3685 or Robert Littlepage
at 202-
551-3361 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology