TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 10, 2023 Denis Corin President, Chief Executive Officer and Director Q BioMed Inc. c/o Ortoli Rosenstadt LLP 366 Madison Avenue , 3rd Floor New York , NY 10017 Re: Q BioMed Inc. Form 10-K for the Fiscal Year Ended November 30, 2022 Filed May 26, 2023 File No. 000-55535 Dear Denis Corin: We issued comments to you on the above captioned filing on July 3, 2023. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by August 25, 2023. If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed. Please contact Ibolya Ignat at 202-551-3636 or Angela Connell at 202-551-3426 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences