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                           November 17, 2020

       Arman Tabatabaei
       Chief Executive Officer
       CANNABIS GLOBAL, INC.
       520 S Grand Avenue, Suite 320
       Los Angeles, California 90071

                                                        Re: CANNABIS GLOBAL,
INC.
                                                            Registration
Statement on Form S-1
                                                            Filed November 12,
2020
                                                            File No. 333-250038

       Dear Mr. Tabatabaei:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Laura
Crotty at 202-551-7614 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Tad Mailander