Nature’s Best Brands, Inc.

(Formerly Hip Cuisine, Inc.)

2250 NW 114 ^th Ave. Unit 1P, PTY 11020,

Miami, FL 33172-3652

June 21, 2018

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Tanya K. Aldave

J. Nolan McWilliams

Ladies and Gentlemen:

On behalf of Nature’s Best Brands, Inc. (formerly Hip Cuisine, Inc.), a Florida corporation (“ Company ”), we hereby request, pursuant to Rule 477 of the Securities Act of 1933, as amended (“ Securities Act ”), that the Withdrawal of the Post-Effective Amendment No. 1 to Registration Statement on Form S-1, together with all exhibits and amendments thereto (File No. 333-217659, as filed with the Securities and Exchange Commission (“ Commission ”) on May 21, 2018 (“ Post Effective-Amendment ”)) filed on June 13, 2018, be withdrawn effective immediately. The Company is seeking withdrawal of the Withdrawal of the Post-Effective Amendment because it was inadvertently and incorrectly filed as an RW withdrawal and the Company intends to refile under the correct code.

In accordance with Rule 457(p) of the Securities Act, the Company requests that all fees paid to the Commission in connection with the filing of the Registration Statement be credited for future use.

Accordingly, we request that the Commission issue an order granting the withdrawal of the Withdrawal of the Post-Effective Amendment (“ Order ”) effective as of the date hereof or at the earliest practicable date hereafter. Please provide a copy of the Order to Natalia Lopera via email at nlopera@hip-cuisine.com

Should you have any questions regarding this request for withdrawal, please contact our legal counsel, William D. O’Neal, Esq. by telephone at (480) 510-4253 or via email at bdoneal59@gmail.com.

Cc: William D. O’Neal, Esq.