NaturalShrimp Incorporated
5080 Spectrum Drive, Suite 1000
Addison, TX 75001
March 19, 2019
 
VIA EDGAR
 
U.S. Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
 
 
Re:
NaturalShrimp Incorporated
 
 
Registration Statement on Form S-1
 
 
File No. 333-228822
 
Ladies and Gentlemen:
 
In accordance with Rule 461 of the Securities Act of 1933, as amended, NaturalShrimp Incorporated (the “Company”) hereby respectfully requests that the effective date of the above-captioned Registration Statement (the “Filing”) be accelerated so that it will be declared effective at 3:00 p.m. Eastern Time on Thursday, March 21, 2019, or as soon thereafter as possible.
 
* * * *
 
Very Truly Yours,
 
NaturalShrimp Incorporated
 
 
 
/s/ Bill G. Williams
 
Bill G. Williams
 
Chief Executive Officer