March 23, 2020

Gregory Gorgas
President, Chief Executive Officer and Chief Financial Officer
Artelo Biosciences, Inc.
888 Prospect Street, Suite 210
La Jolla, CA 92037

       Re: Artelo Biosciences, Inc.
           Form 10-K for the Fiscal Year Ended August 31, 2019
           Filed November 25, 2019
           File No. 1-38951

Dear Mr. Gorgas:

        We have limited our review of your filing to the financial statements
and related
disclosures 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.

Form 10-K for the Fiscal Year Ended August 31, 2019

Consolidated Notes to Financial Statements, page 54

1.    Please provide us with a reconciliation of the numerator and denominator
of the diluted
      loss per-share computation for the most recent year presented. In
addition,
      provide a reconciliation of the numerator and the denominator of the
basic and diluted loss
      per-share computation in the notes to financial statements in future
filings. Please refer to
      ASC 260-10-50-1.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

        You may contact Scott Stringer at 202-551-3272 or me at 202-551-3344
with any
questions.
 Gregory Gorgas
Artelo Biosciences, Inc.
March 23, 2020
Page 2



                                                           Sincerely,
FirstName LastNameGregory Gorgas
                                                            Division of
Corporation Finance
Comapany NameArtelo Biosciences, Inc.
                                                            Office of Trade &
Services
March 23, 2020 Page 2
cc:       Randy Schreckhise, Vice President, Finance and Operations
FirstName LastName