September 24, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Judiciary Plaza
Washington, D.C. 20549
Attn: | Michael Purcell |
Re: | GB Sciences, Inc. |
Registration Statement on Form S-1 | |
File No. 333-259606 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, GB Sciences, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effectiveness of the above-referenced Registration Statement to 4:00 p.m., Eastern Time, on Thursday, September 30, 2021, or as soon thereafter as practicable.
Thank you for your assistance. Should you have any questions, please contact Gary R. Henrie at (307) 200-9415.
Very truly yours,
GB SCIENCES, INC. | ||
By: | /s/ Zach Swarts | |
Zach Swarts | ||
Chief Financial Officer | ||
cc: | Gary R. Henrie, Esq. |