September 2, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
Delaying Amendment for Lowell Farms Registration Statement on Form
S-1 (File No. 333-259174)
Ladies and Gentlemen:
We are filing this letter in order to provide the staff of the
Division of Corporation Finance sufficient time to perform its
customary screening and review of registration statements prior to
their effectiveness.
Pursuant to Rule 473(c) of the Securities Act of 1933 (the
“Act”), the following delaying amendment, prescribed by
Rule 473(a) of the Act, is hereby incorporated into the cover page
of the Registration Statement on Form S-1 (File
No. 333-259174) filed by Lowell Farms on August 30,
2021:
“The
registrant hereby amends this registration statement on such date
or dates as may be necessary to delay its effective date until the
registrant shall file a further amendment which specifically states
that this registration statement shall thereafter become effective
in accordance with Section 8(a) of the Securities Act of 1933
or until the registration statement shall become effective on such
date as the Commission acting pursuant to said Section 8(a),
may determine.”
If you have any questions or comments in connection with this
delaying amendment, please contact Kenneth G. Alberstadt
(212-880-3817) of Akerman LLP.
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Kind
regards,
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/s/
Mark
Ainsworth
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Mark
Ainsworth
Chief
Executive Officer
Lowell
Farms Inc.
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