GREENLANE HOLDINGS, INC.
1095 Broken Sound Parkway
Suite 300
Boca Raton, FL 33487
July 1, 2021
VIA EDGAR
Taylor Beech
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Greenlane Holdings, Inc. |
Registration Statement on Form S-4 (File No. 333-256582)
Dear Ms. Beech:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Greenlane Holdings, Inc. (the “Registrant”) hereby requests acceleration of effectiveness of its registration statement on Form S-4 (File No. 333-256582) to 4:05 p.m., Eastern Time, on July 2, 2021 or as soon as practicable thereafter.
The Registrant requests that it be notified of such effectiveness by a telephone call to Justin R. Salon, the Company’s counsel at Morrison & Forester LLP, at (202) 887-8785.
| Very truly yours, | ||
| Greenlane Holdings, Inc. | ||
| By: | /s/ Aaron LoCascio | |
| Name: | Aaron LoCascio | |
| Title: | Chief Financial Officer | |
