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                             May 27, 2020

       Damian Dalla-Longa
       Director
       Better Choice Company Inc.
       164 Douglas Road E
       Oldsmar, FL 34677

                                                        Re: Better Choice
Company Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed May 13, 2020
                                                            File No. 333-234349

       Dear Mr. Dalla-Longa :

              We have limited our review of your registration statement to
those issues we have
       addressed in our 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 this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 1 to Form S-1 Filed May 13, 2020

       Our bylaws designate the Court of Chancery of the State of Delaware as
the sole and exclusive
       forum, page 31

   1.                                                   We note your response
to comment two in our letter dated November 19, 2019. It does
                                                        not appear that Exhibit
3.4 is the exhibit covering your by-laws and Exhibit 3.5, which
                                                        covers your 2016
bylaws, does not appear to contain an exclusive forum provision. Please
                                                        advise. Also, with
respect to the provision from your bylaws cited in your letter of
                                                        correspondence, please
disclose whether this provision applies to actions arising under the
 Damian Dalla-Longa
Better Choice Company Inc.
May 27, 2020
Page 2
      Securities Act or Exchange Act. We may have additional comment based on
your
      response.
General

2.    We note your reliance on the exemptive order dated March 4, 2020. In
order to meet the
      financial statement requirements of Form S-1, you will need to file your
financial
      statements for the quarter ended March 31, 2020 before we will accelerate
the effective
      date of your registration statement.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

      Please contact Sherry Haywood, Staff Attorney at (202) 551-3345 or Jay
Ingram, Legal
Branch Chief at (202) 551-3397 with any questions.



                                                           Sincerely,
FirstName LastNameDamian Dalla-Longa
                                                           Division of
Corporation Finance
Comapany NameBetter Choice Company Inc.
                                                           Office of
Manufacturing
May 27, 2020 Page 2
cc:       Erika L. Weinberg
FirstName LastName