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                 September 8, 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 S-1
                                                            Filed August 30,
2021
                                                            File No. 333-259174

       Dear Mr. Shure:

              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 Michael Davis at 202-551-4385 or Laura Crotty at
202-551-7614 with any
       questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Life Sciences
       cc:                                              Kenneth G. Alberstadt