April
29, 2021
VIA EDGAR TRANSMISSION AND FEDEX
Mr.
Jeffrey Gabor
Ms.
Abby Adams
Ms.
Tracey McKoy
Ms.
Angela Connell
United
States Securities and Exchange Commission
Division
of Corporation Finance
Office
of Life Sciences
100 F
Street, N.E.
Washington,
D.C. 20549
Registration Statement on Form
10
Filed
March 9, 2021
File
No. 000-56254
Mr.
Gabor and Ms. Adams:
Further
to our correspondence filed on April 19, 2021, and in response to
Item 21 of the comment letter of the staff of the Securities and
Exchange Commission dated April 5, 2021 relating to the
Registration Statement on Form 10 filed by Lowell Farms Inc.
(“Lowell Farms”)
on March 9, 2021 (the “Registration Statement”), Lowell
Farms is filing herewith a further amendment to the Registration
Statement containing certain financial statements required by Rules
8-04 and 3-05 of Regulation S-X and certain pro forma financial
information required by Rule 11-01 of Regulation S-X.
If you have any
questions regarding the further amendment, please feel free to call
me at 212-880-3817.
Sincerely,
/s/
Kenneth G. Alberstadt
Kenneth
G. Alberstadt
cc:
Brian Shure, Chief
Financial Officer, Lowell Farms Inc.
