INTERNATIONAL LAND ALLIANCE, INC.
350 10th Avenue, Suite 1000
San Diego, CA 92101
September 10, 2021
VIA EDGAR
Division of Corporation Finance
Office of Real Estate & Construction
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Catherine De Lorenzo
| Re: | International Land Alliance, Inc. |
| | Registration Statement on Form S-1 |
| | Filed August 26, 2021 |
| | File No. 333-259094 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, International Land Alliance, Inc. (the “Company”) hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 p.m., Eastern Time, on September 14, 2021, or as soon as practicable thereafter.
| International Land Alliance, Inc. |
| | |
| By: | /s/ Roberto Valdes |
| Name: | Roberto Valdes |
| Title: | Chief Executive Officer |
Cc: William B. Barnett, Esq.