April 30, 2019

Linda Perry
Executive Director
Digital Brand Media & Marketing Group, Inc.
747 Third Avenue, 2nd Fl
New York, NY 10017

       Re: Digital Brand Media & Marketing Group, Inc.
           Amendment No. 1 to Form 10-K for the fiscal year ended August 31,
2018
           Filed April 23, 2019
           File No. 000-52838

Dear Ms. Perry:

        We have reviewed your amendment to Form 10-K filed April 23, 2019 and
have the
following comment. In our comment, we may ask you to provide us with
information so we may
better understand your disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to
comments in
our April 9, 2019 letter.

Amendment No. 1 to Form 10-K filed April 23, 2019

Item 9A. Controls and Procedures, page 22

1.    We note the amendment to your Form 10-K and your conclusion that your
disclosure
      controls and procedures were effective as of August 31, 2018. As
previously requested,
      please explain to us how you came to that conclusion, in light of the
lack of a conclusion
      as to the effectiveness of internal control over financial reporting, as
required by Item 308
      of Regulation S-K, in the Form 10-K filed December 14, 2018.
 Linda Perry
FirstName LastNameLinda Perry Group, Inc.
Digital Brand Media & Marketing
Comapany NameDigital Brand Media & Marketing Group, Inc.
April 30, 2019
Page 30,
April 2 2019 Page 2
FirstName LastName
       You may contact Lisa Sellars, Staff Accountant, at (202) 551-3348 or
Andrew Blume,
Staff Accountant, at (202) 551-3254 if you have questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Consumer
Products