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                          June 1, 2021

       Mark Ainsworth
       Chief Executive Officer
       Lowell Farms Inc.
       19 Quail Run Circle
       Suite B
       Salinas, CA 93907

                                                        Re: Lowell Farms Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed May 24, 2021
                                                            File No. 333-256450

       Dear Mr. Ainsworth:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact David
Gessert at 202-551-2326 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences