Correspondence (Form CORRESP)

GBS Inc.

420 Lexington Ave, Suite 300

New York, NY 10170

April 18, 2022

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

	Re:	GBS Inc.
		Registration Statement on Form S-3
		File No. 333-264218

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, GBS Inc., a Delaware corporation (the "Company"), hereby respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 P.M. (Eastern Time) on April 20, 2022, or as soon thereafter as possible on such date.

	Very truly yours,
	GBS Inc.
	By:	/s/ Spiro Sakiris
	Name:	Spiro Sakiris
	Title:	Chief Financial Officer

Public link

Please use the above public link if you want to share this noodl on another website.