TILRAY, INC.
1100 Maughan Road
Nanaimo, BC V9X IJ2
November 8, 2019
VIA EMAILAND EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Folake Ayoola |
Christine Westbrook
| RE: | Tilray, Inc. |
Registration Statement on FormS-4, as amended
FileNo. 333-234160
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Tilray, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement on FormS-4 (as amended, the “Registration Statement”) and declare the Registration Statement effective as of 4:00 p.m. Eastern time, on November 12, 2019, or as soon as possible thereafter, or at such other time as its legal counsel, Cooley LLP, may request by telephone to the staff of the Commission.
Once the Registration Statement has been declared effective, the Company respectfully requests that the Commission orally confirm that event with Alan Hambelton of Cooley LLP, counsel to the Company, at (206)452-8756.
| Very truly yours, | ||
| Tilray, Inc. | ||
| By: | /s/ Brendan Kennedy | |
| Name: Brendan Kennedy | ||
| Title: President, Chief Executive Officer and Director | ||
