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                               May 22, 2020

       Gareth Sheridan
       Chief Executive Officer
       Nutriband Inc.
       121 South Orange Ave., Suite 1500
       Orlando, Florida 32801

                                                        Re: Nutriband Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed May 19, 2020
                                                            File No. 333-237724

       Dear Mr. Sheridan:

             We have reviewed your amended registration statement 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 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.
Unless we note
       otherwise, our references to prior comments are to comments in our May
13, 2020 letter.

       Amendment No. 1 to Registration Statement on Form S-1

       Selling Stockholders, page 24

   1.                                                   We note your disclosure
in the second paragraph of this section that the 25,000 shares of
                                                        common stock issued
upon conversion of the loans are being registered for resale. It
                                                        appears, however, that
such shares have been removed from your table. Please advise or
                                                        revise your disclosure
as appropriate.
       Exhibit 5.1, page II-6

   2.                                                   We note that the
opinion only opines as to the shares issuable upon exercise of the
                                                        warrants. If you are
registering shares for resale that are outstanding, please file an
                                                        opinion that opines on
those shares.
 Gareth Sheridan
Nutriband Inc.
May 22, 2020
Page 2

       You may contact Gary Newberry at (202) 551-3761 or Lynn Dicker at (202)
551-3616 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Tim Buchmiller at (202) 551-3635 or Joseph McCann at (202) 551-6262
with any other
questions.



                                                          Sincerely,
FirstName LastNameGareth Sheridan
                                                          Division of
Corporation Finance
Comapany NameNutriband Inc.
                                                          Office of Life
Sciences
May 22, 2020 Page 2
cc:       Michael Paige, Esq.
FirstName LastName