TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 14, 2022 Steven Boyages, MB BS PhD Interim Chief Executive Officer GBS Inc. 420 Lexington Ave, Suite 300 New York, NY 10170 Re: GBS Inc. Registration Statement on Form S-3 Filed April 8, 2022 File No. 333-264218 Dear Dr. Boyages: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Michael Davis at 202-551-4385 or Tim Buchmiller at 202-551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Johnathan C. Duncan, Esq.