August 11, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: Marijuana Company of America, Inc. (the "Company")
Registration Statement on Form S-1/A-2 filed August 11, 2020
File No. 333-239680
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at Thursday, August 13, 2020, at 5:00 PM Eastern Daylight Savings Time, or as soon thereafter as is practicable.
Very truly yours,
/s/ Jesus Quintero, CEO, CFO
Marijuana Company of America, Inc.
1340 West Valley Parkway, Ste. 205 • Escondido, CA 92025
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