United States securities and exchange commission logo February 9, 2023 Corey Sheahan General Counsel & Secretary Acreage Holdings, Inc. 366 Madison Avenue, 14th Floor New York, New York, 10017 Re: Acreage Holdings, Inc. Preliminary Proxy Statement on Schedule 14A Filed February 9, 2023 File No. 000-56021 Dear Corey Sheahan: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Kevin J. Roggow