August 7, 2019

Damian Dalla-Longa
Chief Executive Officer
Better Choice Company Inc.
4025 Tampa Road, Suite 1117
Oldsmar, FL 34677

       Re: Better Choice Company Inc.
           Form 10-K for the Fiscal Year ended August 31, 2018
           Filed December 21, 2018
           Form 8-K filed May 10, 2019
           Form 8-K filed May 23, 2019
           Form 8-K filed July 12, 2019
           Form 8-K/A filed July 23, 2019
           Response dated July 12, 2019
           File No. 333-161943

Dear Mr. Dalla-Longa:

       We have reviewed your July 12, 2019 response to our comment letter and
have the
following comments. In some of our comments, we may ask you to provide us with
information
so we may better understand your disclosure.

       Please respond to these comments 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
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments. Unless we note otherwise, our references to prior comments are to
comments in our
June 17, 2019 letter.

Form 8-K/A filed July 23, 2019

Exhibit 99.5
Unaudited Pro Forma Combined Financial Information, page 1

1.    We note that your pro forma balance sheet adjustment of $45.9 million to
goodwill has
      been derived from a valuation of the 14.1 million shares issued in
exchange for the 93.3%
      interest in TruPet LLC, as described in footnote (f). However, since you
have identified
      TruPet LLC as the accounting acquirer and the transaction as a reverse
merger, it appears
 Damian Dalla-Longa
Better Choice Company Inc.
August 7, 2019
Page 2
         that any adjustments to recognize the fair value of assets and
liabilities acquired should be
         based on a valuation of the 3.1 million Better Choice Company, Inc.
common shares that
         were outstanding just prior to the reverse merger, as if these were
issued by TruPet LLC to
         complete the acquisition. Please revise your pro forma financial
presentation accordingly.
2.       Please expand your disclosure in footnote (d) to include a qualitative
description of the
         factors that make up the $52.9 million pro forma adjustment to
goodwill for Bona Vida
         Inc., consistent with the disclosure requirements outlined in FASB ASC
805-30-50-1.
         Tell us how you have considered the requirements of FASB ASC
805-20-25-10, and the
         examples in FASB ASC 805-20-55-11 through 55-45, in determining that
you did not
         acquire any identifiable intangible assets, if this is your view.
3.       We note that you filed a transition report on Form 10-KT for the
period September 1,
         2018 to December 31, 2018 of Better Choice Company Inc. prior to the
reverse merger.
         We also see that you have utilized certain financial information for
the first quarter of the
         newly adopted fiscal year, on a partially recast basis, in your pro
forma presentation.
         Given the foregoing, it appears that you intend to file a
corresponding interim report on
         Form 10-Q, for the quarter ended March 31, 2019, of Better Choice
Company Inc. prior to
         the reverse merger. Tell us your plans and rationale if this is not
the case.
4.       Given that you have identified TruPet LLC as the accounting acquirer,
we understand that
         you will include historical financial statements of this entity in
subsequent periodic
         reports, for certain comparative periods that preceded the reverse
merger. Generally, you
         will need to recast share and per share figures and share activity of
this entity in a manner
         that is consistent with the capital structure acquired in your merger
with Better Choice
         Company, Inc., similar to a forward or reverse stock split. We
understand that the initial
         periodic filing by the post-merger company will be a Form 10-Q for the
quarter ended
         June 30, 2019, in which TruPet LLC will be depicted as the accounting
acquirer, and the
         historical financial statements prior to the merger will be those of
TruPet LLC. Please
         contact us by telephone if you require further clarification or
guidance.
       You may contact Joseph Klinko at (202) 551-3824 or Lily Dang at (202)
551-3867 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Karl Hiller, Branch Chief, at 202-551-3686 with any other questions.



FirstName LastNameDamian Dalla-Longa                           Sincerely,
Comapany NameBetter Choice Company Inc.
                                                               Division of
Corporation Finance
August 7, 2019 Page 2                                          Office of
Natural Resources
FirstName LastName