VIA EDGAR
October 11, 2017
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: John Reynolds and James Lopez
| Re: | Vitality Biopharma, Inc. | |
| Registration Statement on Form S-1, as amended | ||
| File No. 333-220446 | ||
| Request for Acceleration of Effectiveness |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Vitality Biopharma, Inc., a Nevada corporation (the “Company”), hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement to become effective at 4:30 PM, New York City time, on October 13, 2017, or as soon thereafter as possible on such date.
Should you have any questions or require any additional information with respect to this filing, please contact Mark C. Lee at (916) 868-0630. Thank you for your assistance and cooperation.
| Very truly yours, | ||
| VITALITY BIOPHARMA, INC. | ||
| By: | /s/ Robert Brooke | |
| Name: | Robert Brooke | |
| Title: | Chief Executive Officer | |
Vitality Biopharma, Inc.
1901 Avenue of the Stars, 2nd Floor
Los Angeles, CA 90067