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                     March 15, 2021

       Brendan Kennedy
       Chief Executive Officer
       Tilray, Inc.
       1100 Maughan Road
       Nanaimo, British Colombia V9X 1J2

                                                        Re: Tilray, Inc.
                                                            Preliminary Proxy
Statement on Schedule 14A
                                                            Filed February 19,
2021
                                                            File No. 001-38594

       Dear Mr. Kennedy:

              We have completed our review of your filing. 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.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Life Sciences
       cc:                                              Alan Hambelton, Esq.