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                             August 22, 2022

       Lisa Nelson
       Chief Executive Officer
       CBD Life Sciences, Inc.
       10855 N. 116th St., Suite 115
       Scottsdale, Arizona 85259

                                                        Re: CBD Life Sciences,
Inc.
                                                            Registration
Statement on Form 1-A
                                                            Filed August 18,
2022
                                                            File No. 024-11968

       Dear Ms. Nelson:

                                                        This is to advise you
that we do not intend to review your offering statement.

               We will consider qualifying your offering statement at your
request. In connection with
       your request, please confirm in writing that at least one state has
advised you that it is prepared
       to qualify or register your offering. If a participant in your offering
is required to clear its
       compensation arrangements with FINRA, please have FINRA advise us that
it has no objections
       to the compensation arrangements prior to qualification.

               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 Joshua
Gorsky at 202-551-7836 with any questions.




                             Sincerely,


                             Division of Corporation Finance

                             Office of Life Sciences
       cc:                                              Eric Newlan