TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 25, 2023 David Klein Chief Executive Officer Canopy Growth Corporation 1 Hershey Drive Smiths Falls, Ontario, Canada K7A 0A8 Re: Canopy Growth Corporation Registration Statement on Form S-1 Filed July 19, 2023 File No. 333-273319 Dear David Klein: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Yariv Katz