MEDMEN ENTERPRISES INC.
10115 Jefferson Boulevard
Culver City, CA 90232
May 6, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | MedMen Enterprises Inc. |
Registration Statement on Form S-1
File Number 333- 263331
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, MedMen Enterprises Inc. hereby respectfully requests that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated to 4:00 p.m., Eastern Time, on May 9, 2022, or as soon as practicable thereafter.
Please contact Katherine Blair of Manatt, Phelps & Phillips, LLP at (310) 312-4252 with any questions you may have regarding this request. In addition, please notify Ms. Blair by telephone when this request for acceleration has been granted.
| Respectfully, | ||
| MEDMEN ENTERPRISES INC. | ||
| By: | /s/ Ana Bowman | |
| Name: | Ana Bowman | |
| Title: | Chief Financial Officer | |
| cc: | Manatt, Phelps & Phillips, LLP |
