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                            June 13, 2023

       Stephen Ruffini
       Chief Financial Officer
       Village Farms International, Inc.
       4700-80th Street
       Delta, British Columbia, Canada
       V4K 3N3

                                                        Re: Village Farms
International, Inc.
                                                            Form 10-K for the
Year Ended December 31, 2022
                                                            Filed March 9, 2023
                                                            Item 2.02 Form 8-K
filed March 9, 2023
                                                            Response dated May
17, 2023
                                                            File No. 001-38783

       Dear Stephen Ruffini:

               We have reviewed your May 17, 2023 response to our comment
letter and have the
       following comment. In our comment, we may ask you to provide us with
information so we may
       better understand your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

               After reviewing your response to this comment, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       April 5, 2023 letter.

       Form 10-K for the Year Ended December 31, 2022

       Managment's Discussion and Analysis
       Non-GAAP Measures
       Reconciliation of Net Income to Adjusted EBITDA, page 61

   1.                                                   We note your response
to prior comment 4 regarding your adjustments to remove the loss
                                                        on the write down of
inventory to net realizable value and the share of loss on JV
                                                        inventory impairment.
Notwithstanding your rationale for excluding these inventory
                                                        losses from your
non-GAAP adjusted EBITDA measure, these adjustments appear to
                                                        be part of the normal
course of your operations and therefore inconsistent with Question
 Stephen Ruffini
Village Farms International, Inc.
June 13, 2023
Page 2
         100.01 of the Compliance and Disclosure Interpretations on Non- GAAP
Financial
         Measures. Specifically, we note the following:
             You indicate that the adjustment for loss on inventory write-down
to net realizable
             value is due to a change in distribution for saleable inventory
from both retail and
             wholesale channels to just wholesale where pricing is lower.
Regardless of the
             underlying cause, given the nature of your business, inventory
write-downs would not
             be considered outside of the normal course of your operations; and
             The adjustment for share of loss on JV inventory impairment
relates to hemp
             inventory that is no longer held for sale as there is uncertainty
regarding the use of
             CBD in food and beverages. As the company is subject to FDA
regulatory
             compliance, related costs (including the cost of inventory that is
written-off due to
             regulatory uncertainty) appear to be part of your normal
operations.
         Please confirm you will no longer exclude these inventory losses from
your adjusted
         EBITDA measure. This comment is also applicable to prior comments 13,
14 and 16.
         Please also confirm that you will no longer exclude these inventory
losses from
         presentation of costs of sales, gross margin and/or gross margin %.
       You may contact Jeanne Baker at 202-551-3691 or Terence O'Brien at
202-551-3355 if
you have questions regarding comments on the financial statements and related
matters.



                                                              Sincerely,
FirstName LastNameStephen Ruffini
                                                              Division of
Corporation Finance
Comapany NameVillage Farms International, Inc.
                                                              Office of
Industrial Applications and
June 13, 2023 Page 2                                          Services
FirstName LastName