SURFKAST'S BS BOARD

[surfkast]

NHMD/SEC LETTER

October 8, 2014

Via Facsimile
Nate Steck
Principal Executive Officer
Nate’s Foods Co.
15061 Springdale, Suite 113
Huntington Beach, California 92649
Re: Nate’s Foods Co.
Registration Statement on Form 10-12G
Filed July 29, 2014
File No. 0-52831
Dear Mr. Steck:
We have completed our review of your filing. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/H. Roger Schwall
H. Roger Schwall
Assistant Director