Correspondence
MAILANDER LAW OFFICE, INC.
4811 49th Street
San Diego, California 92115
(619) 239-9034
March 18, 2021
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D. C. 20549-7010
ATTN: Ms. Laura Crotty, Esq., Mr. David Gessert, Esq.
| Re: | Cannabis Global Form S-1 Filing Date: February 26, 2021 File No: 333-253665 |
Dear Ms. Crotty and Mr. Gessert:
Reference is made to your correspondence dated March 17, 2021, and the Commission’s comment:
Cover Page
1. We note that you state on the Prospectus Cover Page that you are registering 19 million shares of common stock at a fixed price of $0.15 per share. We further note that you use an offering price per share of $0.49 in the table on page 23 under Expected Accretion to Common Shares, and that your fee table is based on a proposed maximum aggregate price per share of $0.18. Please reconcile your disclosure, and related calculations throughout, regarding the price per share of the securities you are offering.
Company Response:
The Company will file an amendment to its Form S-1 registration correcting the offering price as noted in the Commission’s comment.
Sincerely yours,
MAILANDER LAW OFFICE, INC.
/s/ Tad Mailander
Tad Mailander
