September 11, 2019
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: MCTC Holdings, Inc. (the "Company")
Registration Statement on Form S-1
File No. 333-233462
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 Monday, September 16, 2019 at 9:00 AM Eastern Daylight Savings Time, or as soon thereafter as is practicable.
Very truly yours,
MCTC HOLDINGS, INC.
By: /s/ Arman Tabatabaei
Name: Arman Tabatabaei
Title: Chief Executive Officer