United States securities and exchange commission logo May 4, 2020 Timothy Armes Chief Executive Officer 4Less Group, Inc. 106 W. Mayflower Las Vegas, Nevada 89030 Re: 4Less Group, Inc. Preliminary Information Statement on Schedule 14C Filed April 20, 2020 File No. 000-55089 Dear Mr. Armes: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services