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SEC Comment Letter for ARTELO BIOSCIENCES, INC. (ARTL) (CIK 0001621221) (ARTL) — Oct 4, 2018

ARTELO BIOSCIENCES, INC. (ARTL) (CIK 0001621221)
Date: Oct. 4, 2018 · CIK: 0001621221 · Accession: 0000000000-18-031298

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File numbers found in text: 333-227571

Date
October 3, 2018
Author
Gregory Gorgas
Form
UPLOAD
Company
ARTELO BIOSCIENCES, INC. (ARTL) (CIK 0001621221)

Letter

October 3, 2018 Gregory Gorgas CEO Artelo Biosciences, Inc. 888 Prospect Street Suite 210 La Jolla, CA 92037 Re:Artelo Biosciences, Inc. Registration Statement on Form S-1 Filed September 27, 2018 File No. 333-227571 Dear Mr. Gorgas: 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 Charlie Guidry, Staff Attorney, at 202-551-3621 with any questions. Sincerely, Division of Corporation Finance Office of Consumer Products

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October 3, 2018
Gregory Gorgas
CEO
Artelo Biosciences, Inc.
888 Prospect Street
Suite 210
La Jolla, CA 92037
Re:Artelo Biosciences, Inc.
Registration Statement on Form S-1
Filed September 27, 2018
File No. 333-227571
Dear Mr. Gorgas:
            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 Charlie Guidry, Staff Attorney, at 202-551-3621 with any questions.
Sincerely,
Division of Corporation Finance
Office of Consumer Products