Kannalife, Inc.
3805 Old Easton Road
Doylestown, PA 18902
August 8, 2019
VIA EDGAR
Division of Corporation Finance
U.S. Securities & Exchange Commission (the “Commission”)
100 F Street, N.E.
Washington, D.C. 20549
Attention:Jeffrey Gabor
Joe McCann
Re:Kannalife, Inc.
Registration Statement on Form S-1
File No. 333-227736
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Kannalife, Inc. (the “Company”) hereby requests that the effective date for the above-referenced Registration Statement on Form S-1 (File No. 333-227736) be accelerated so that it will be declared effective at 4:30 PM Eastern Standard Time on August 12, 2019, or as soon thereafter as is practicable.
The undersigned, on behalf of the Company, acknowledges the following
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States
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| Sincerely, |
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| KANNALIFE, INC. |
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| /s/ Dean Petkanas |
| Dean Petkanas |
| Chief Executive Officer and Chairman |