United States securities and exchange commission logo 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