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SEC Comment Letter 0000000000-25-002815 to C21 Investments Inc. (CWLXF)

C21 Investments Inc.
Date: March 14, 2025 · CIK: 0000831609 · Accession: 0000000000-25-002815

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Document Type
Confidence
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File numbers found in text: 000-55982

Date
March 14, 2025
Author
Finance
Form
UPLOAD
Company
C21 Investments Inc.

Letter

Re: C21 Investments Inc. Form 20-F/A for the Transition Period from January 31, 2024 to March 31,2024 Filed March 7, 2025 File No. 000-55982 Dear Michael Kidd:

March 14, 2025

Michael Kidd Chief Financial Officer C21 Investments Inc. 885 West Georgia Street, 19th Floor Vancouver, British Columbia V6E 3H4 Canada

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: Adam Gabay

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 14, 2025

Michael Kidd
Chief Financial Officer
C21 Investments Inc.
885 West Georgia Street, 19th Floor
Vancouver, British Columbia V6E 3H4
Canada

 Re: C21 Investments Inc.
 Form 20-F/A for the Transition Period from January 31, 2024 to March
31,2024
 Filed March 7, 2025
 File No. 000-55982
Dear Michael Kidd:

 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: Adam Gabay
</TEXT>
</DOCUMENT>