GRAPEFRUIT USA, inc.
10866 WILSHIRE BLVD. SUITE 225
LOS ANGELES, CA 90024
June 22, 2020
U.S. Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Grapefruit USA, Inc. Registration Statement on Form S-1 | |
| File No. 333- 232828 |
Ladies and Gentlemen:
In accordance with Rule 461 of the Securities Act of 1933, as amended, Grapefruit USA, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-captioned Registration Statement be accelerated so that it will be declared effective at 10:00 a.m. Eastern Time on Thursday, June 25, 2020, or as soon thereafter as possible.
Very Truly Yours,
| Grapefruit USA, Inc. | |
| /s/ Brad Yourist | |
| Brad Yourist | |
| Chief Executive Officer |
