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                           May 26, 2022

       Gregory Gorgas
       Chief Executive Officer and President
       Artelo Biosciences, Inc.
       505 Lomas Santa Fe, Suite 160
       Solana Beach, CA USA

                                                        Re: Artelo Biosciences,
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed May 16, 2022
                                                            File No. 333-264967

       Dear Mr. Gorgas:

              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 Dillon
Hagius at 202-551-7967 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Greg Gorgas