TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 4, 2021 Dr. Ian Walters Chief Executive Officer and Director Portage Biotech Inc. 6 Adelaide St. East, Suite 300 Toronto, Ontario, Canada M5C 1H6 Re: Portage Biotech Inc. Registration Statement on Form F-3 Filed February 24, 2021 File No. 333-253468 Dear Dr. Walters: 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 Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Andrew Hudders, Esq.