United States securities and exchange commission logo





                                May 21, 2020

       Elena Krioukova
       Principal Executive Officer
       Hygge Integrated Brands Corp.
       1 Yonge Street, Unit 1801
       Toronto, ON M5E 1W7

                                                        Re: Hygge Integrated
Brands Corp.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed May 15, 2020
                                                            File No. 333-237603

       Dear Ms. Krioukova:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our May
1, 2020 letter.

       Amendment No.1 to Registration Statement on Form S-1 filed May 15, 2020

       The Company is subject to the 15(d) reporting requirements under the
Securities Exchange Act
       of 1934, page 14

   1.                                                   We note your response
to prior comment 4. Clarify when in the future you intend to
                                                        register a class of
your securities. If you do not intend to register a class of your securities
                                                        in connection with this
offering, please revise your disclosure to remove any implication
                                                        that you can list your
securities on an exchange.
       Plan of Operation, page 24

   2.                                                   We note your response
to prior comment 8. Please revise the disclosure in the first
                                                        paragraph on page 25 to
clarify the amount of time your current funds to which you have
 Elena Krioukova
Hygge Integrated Brands Corp.
May 21, 2020
Page 2
      access will enable you to conduct planned operations.
        You may contact Ernest Greene at (202) 551-3733 or John Cash,
Accounting Branch
Chief, at (202) 551-3768 if you have questions regarding comments on the
financial statements
and related matters. Please contact Tom Jones at (202) 551-3602 or Geoff
Kruczek, Senior
Attorney, at (202) 551-3641 with any other questions.



                                                          Sincerely,
FirstName LastNameElena Krioukova
                                                          Division of
Corporation Finance
Comapany NameHygge Integrated Brands Corp.
                                                          Office of
Manufacturing
May 21, 2020 Page 2
cc:       Sharon D. Mitchell
FirstName LastName