Good Vibrations Shoes Inc (GVSI)

[Hi_Lo]

Is GVSI an SEC registered stock as you have repeatedly falsely claimed?

Then please show us an SEC approved Form 10 for GVSI. It doesn't exist. The Form 10 mentioned below was NEVER refiled even though Sharp said he would refile it two Decembers ago.

The fact that GVSI is NOT an SEC registered stock and the bloated share stucture of 7 billion AS and 2.4 billion OS severly limits the quality of the merging company.

No high value respectable company would even consider merging with this disaster of a shell.

Unless of course there's an actual revenue generating company in discussions with George currently, or a really great start-up with good funding already with their own people and insiders ready to run this.

Do you havs any proof that this is happening? Besides Sharp's tweet which knly mentions discussions with no agreement.

Now that $GVSI is current, we can move forward with discussions with our target merger candidate, whom we will not identify until/if there is an agreement. $GVSI has no way to know how long this may take or even if an agreement will come to fruition.

There is no proof.

During the SEC review it was discovered that the designation of a class of pref shares issued by $GVSI's previous management is missing. On the SEC's advice, management has decided to withdraw the Form 10 and refile in December so that corrections can be made with the Nevada SOS. https://t.co/MhVwRI4NW1

— American Blockchain Corporation (@OTCpinkGVSI) November 23, 2021

https://www.sec.gov/Archives/edgar/data/1068618/000149315221029704/formrw.htm

1701 Pennsylvania Avenue, N.W.
Suite 200
Washington, D.C. 20006
Direct: 844-285-4263 ext. 758
Cell: [phone]
[e-mail]

Ernest M. Stern
Partner

November 23, 2021

Via EDGAR

Daniel Crawford
Suzanne Hayes
Division of Corporation Finance
Office of Life Sciences
Securities and Exchange Commission
Washington, D.C. 20548



Re: Good Vibrations Shoes, Inc.
Amendment No. 1 to Form 10
Filed September 28, 2021
File No. 000-29780


Dear Mr. Crawford and Ms. Hayes:

Please be advised that Good Vibrations Shoes, Inc. (the “Company”) hereby respectfully requests withdrawal of the above-mentioned Registration Statement pursuant to Rule 477 of Regulation C promulgated by the Securities and Exchange Commission (the “SEC”) under the Securities Act of 1933, as amended. The Registration Statement was originally filed on September 27, 2021.

The Company is in the process of revising its registration statement and accompanying financial statements to adequately address certain comments received by the Company from the SEC. Accordingly, the Company respectfully requests that the SEC consent to the withdrawal of the Company’s registration statement on Form 10 as soon as practibalbe. The Company also respectfully requests that all filing fees submitted to the SEC in connection with the filing of the Registration Statement be applied to any future filing of the Company on Form 10.

Please contact this office with any additional questions in this regard.


Very truly yours.
CULHANE MEADOWS PLLC
/s/ Ernest M. Stern
Ernest M. Stern, Partner