Lowell
Farms Inc.
19
Quail Run Circle
Suite
B
Salinas,
California 93907
November
4, 2021
United
States Securities and Exchange Commission
Division
of Corporation Finance
100 F
Street, N.E.
Washington,
D.C. 20549
Attention:
Daniel Crawford
Registration
Statement on Form S-1
File
No. 333-260459
Dear
Mr. Crawford:
Lowell
Farms Inc. (the “Company”) hereby requests that its
above-referenced Registration Statement on Form S-1, as amended,
filed with the Securities and Exchange Commission (the
“Commission”) be declared effective by the Commission
at 5:30 p.m. on November 8, 2021 or as soon thereafter as is
practicable.
The
Company hereby acknowledges and confirms its understanding that the
Company and its management are responsible for the accuracy and
adequacy of the disclosure in the Registration Statement,
notwithstanding any review, comments, action or absence of action
by the staff of the SEC.
The
Company requests that it be notified of the effectiveness of the
Registration Statement by telephone call to Kenneth G. Alberstadt
of Akerman LLP at 212-880-3817.
Very
truly yours,
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By:
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/s/
Mark
Ainsworth
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Name: Mark
Ainsworth
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Title: Chief
Executive Officer
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