NaturalShrimp Incorporated
15150 Preston Road, Suite #300
Dallas, TX 75248
March 17, 2021
VIA EDGAR
U.S. Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
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Re:
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NaturalShrimp Incorporated
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Registration Statement on Form S-3
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File No. 333-253953
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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 5:00 p.m.
Eastern Time on Monday, March 22, 2021, or as soon thereafter as
possible.
* * * *
Very Truly Yours,
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NaturalShrimp
Incorporated
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/s/ Gerald Easterling
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Gerald
Easterling
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Chief
Executive Officer
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