Sundial Growers Inc.
#200, 919 – 11 Avenue SW
Calgary, AB T2R 1P3
Canada
July 29, 2019
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
Attn: Keira Nakada, Mary Mast, Sonia Bednarowski, and Dietrich King
| RE: | Sundial Growers Inc. |
Registration Statement on FormF-1 |
FileNo. 333-232573 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Sundial Growers Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement (the “Registration Statement”) be accelerated by the Securities and Exchange Commission so that the Registration Statement, as then amended, will be declared effective under the Securities Act at 4:00 p.m. Eastern Daylight Time on July 31, 2019, or as soon thereafter as is practicable, or such other time as the Company or its outside counsel, Shearman & Sterling LLP, may request by telephone that such Registration Statement be declared effective.
We request that we be notified of such effectiveness by a telephone call to Jason Lehner of Shearman & Sterling LLP at(212) 848-7974 and that such effectiveness also be confirmed in writing.
| Very truly yours, | ||
| Sundial Growers Inc. | ||
/s/ Torsten Kuenzlen | ||
| By: | Torsten Kuenzlen | |
| Title: | Chief Executive Officer | |
| cc: | Jason Lehner, Esq. |
Merritt Johnson, Esq.
Shearman & Sterling LLP
