April 8, 2019

Patience C. Ogbozor
President and Chief Executive Officer
Cannabinoid Biosciences, Inc.
3699 Wilshire Blvd., Suite 610
Los Angeles, California 90010

       Re: Cannabinoid Biosciences, Inc.
           Amendment No. 3 to Offering Statement on Form 1-A
           Filed March 27, 2019
           File No. 024-10924
           Letter dated April 1, 2019

Dear Ms. Ogbozor:

       We have reviewed your amended offering statement and have the following
comment. In
our comment, we may ask you to provide us with information so we may better
understand your
disclosure.

       Please respond to this letter by amending your offering statement and
providing the
requested information. If you do not believe our comment applies 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 offering statement and the
information you
provide in response to the comment, we may have additional comments. Unless we
note
otherwise, our references to prior comments are to comments in our March 22,
2019 letter.

Amendment No. 3 to Offering Statement on Form 1-A filed on March 27, 2019

Part I.
Item 2. Offering Eligibility, page 1

1.     We note your response to comment 1. We view the names of the four
acquisition targets
       you intend to acquire as material information for investors in the
offering and required to
       be disclosed in order to provide the necessary information upon which to
make an
       investment decision. Accordingly, please revise your disclosure to
identify the names of
       your acquisition targets.
 Patience C. Ogbozor
Cannabinoid Biosciences, Inc.
April 8, 2019
Page 2

       You may contact Andi Carpenter at 202-551-3645 or Angela Connell at
202-551-3426 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Christine Westbrook at 202-551-5019 or Mary Beth Breslin at
202-551-3625 with any
other questions.



                                                          Sincerely,
FirstName LastNamePatience C. Ogbozor
                                                          Division of
Corporation Finance
Comapany NameCannabinoid Biosciences, Inc.
                                                          Office of Healthcare
& Insurance
April 8, 2019 Page 2
cc:       Azuka L Uzoh, Esq.
FirstName LastName