0001683168-18-003327.txt : 20181212 0001683168-18-003327.hdr.sgml : 20181212 20181109152945 ACCESSION NUMBER: 0001683168-18-003327 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20181109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Financial Gravity Companies, Inc. CENTRAL INDEX KEY: 0001377167 STANDARD INDUSTRIAL CLASSIFICATION: FINANCE SERVICES [6199] IRS NUMBER: 204057712 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 800 N. WATTERS ROAD, SUITE 120 CITY: ALLEN STATE: TX ZIP: 75013 BUSINESS PHONE: 469-342-9100 MAIL ADDRESS: STREET 1: 800 N. WATTERS ROAD, SUITE 120 CITY: ALLEN STATE: TX ZIP: 75013 FORMER COMPANY: FORMER CONFORMED NAME: PACIFIC OIL Co DATE OF NAME CHANGE: 20131230 FORMER COMPANY: FORMER CONFORMED NAME: PRAIRIE WEST OIL & GAS, LTD. DATE OF NAME CHANGE: 20130213 FORMER COMPANY: FORMER CONFORMED NAME: KAT Racing, Inc. DATE OF NAME CHANGE: 20061002 CORRESP 1 filename1.htm

November 9, 2018

United States Securities and Exchange Commission

Attn: Jessica Livingston

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

	Re:	Financial Gravity Companies, Inc.
		Registration Statement on Form S-1/A
		File No. 333-220505

Ladies and Gentlemen:

The undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1/A to become effective on November 13, 2018 at 2:00 p.m., Eastern Standard Time, or as soon thereafter as is practicable.

In connection with this request, the Registrant acknowledges that:

should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

Financial Gravity Companies, Inc.

/s/ John Pollock

John Pollock

Chief Executive Officer and Director