United States securities and exchange commission logo May 20, 2021 Brian Shure Chief Financial Officer Lowell Farms Inc. 19 Quail Run Circle, Suite B Salinas, CA 93907 Re: Lowell Farms Inc. Registration Statement on Form 10 Filed March 9, 2021 File No. 000-56254 Dear Mr. Shure: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Kenneth G. Alberstadt, Esq.