0001104659-21-054301.txt : 20210525 0001104659-21-054301.hdr.sgml : 20210525 20210423123507 ACCESSION NUMBER: 0001104659-21-054301 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210423 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Acreage Holdings, Inc. CENTRAL INDEX KEY: 0001762359 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-MISCELLANEOUS RETAIL [5900] IRS NUMBER: 000000000 STATE OF INCORPORATION: A1 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 450 LEXINGTON AVENUE, #3308 CITY: NEW YORK STATE: NY ZIP: 10163 BUSINESS PHONE: 646-600-9181 MAIL ADDRESS: STREET 1: 450 LEXINGTON AVENUE, #3308 CITY: NEW YORK STATE: NY ZIP: 10163 CORRESP 1 filename1.htm

 

ACREAGE HOLDINGS, INC.

 

April 23, 2021

 

VIA EDGAR


Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

  

 

Re:Acreage Holdings, Inc.
Registration Statement on Form S-1
Pre-Effective Amendment No. 1 Filed April 22, 2021
File Number 333-252828

 

Ladies and Gentlemen:

 

On behalf of Acreage Holdings, Inc. (the “Company”) and pursuant to Rule 461 under the Securities Act of 1933, as amended, we respectfully request acceleration of effectiveness of the above-referenced registration statement (the “Registration Statement”) for Tuesday, April 27, 2021 at 2:00 p.m., Eastern Time, or as soon thereafter as practicable. In connection with the foregoing, the Company hereby acknowledges that:

 

•Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

•The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

•The Company may not assert staff comments and/or the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

Please note that there are no underwriters involved in the offering registered by this Registration Statement.

 

Please confirm the date and time of effectiveness of the registration statement to our counsel, Jessica S. Lochmann at Foley & Lardner LLP, at (414) 297-5817.

 

  Very truly yours,
   
  Acreage Holdings, Inc.
   
  By: /s/ Steve Goertz
    Steve Goertz
    Chief Financial Officer