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                           March 17, 2021

       Arman Tabatabaei
       Chief Executive Officer
       Cannabis Global, Inc.
       520 S Grand Avenue, Suite 320
       Los Angeles, CA 90071

                                                        Re: Cannabis Global,
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed February 26,
2021
                                                            File No. 333-253665

       Dear Mr. Tabatabaei:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comment below. In our comment, 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 comment applies 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 this comment, we may have additional comments.

       Registration Statement on Form S-1 Filed February 26, 2021

       Cover Page

   1.                                                   We note that you state
on the Prospectus Cover Page that you are registering 19 million
                                                        shares of common stock
at a fixed price of $0.15 per share. We further note that you use
                                                        an offering price per
share of $0.49 in the table on page 23 under Expected Accretion to
                                                        Common Shares, and that
your fee table is based on a proposed maximum aggregate price
                                                        per share of $0.18.
Please reconcile your disclosure, and related calculations
                                                        throughout, regarding
the price per share of the securities you are offering.
               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.
 Arman Tabatabaei
Cannabis Global, Inc.
March 17, 2021
Page 2

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact David Gessert at 202-551-2326 or Laura Crotty at
202-551-7614 with any
questions.



                                                           Sincerely,
FirstName LastNameArman Tabatabaei
                                                           Division of
Corporation Finance
Comapany NameCannabis Global, Inc.
                                                           Office of Life
Sciences
March 17, 2021 Page 2
cc:       Tad Mailander
FirstName LastName