SecProbe.io

CORRESP
1
filename1.htm

March
20, 2026

Via
EDGAR

Securities
and Exchange Commission

100
F Street NE

Washington,
D.C. 20549

Attn:
Mr. Tyler Howes

Re:
 Leef
                                            Brands, Inc.

  Registration
                                        Statement on Form 10

  File
                                        No. 000-56824

Ladies
and Gentlemen:

Leef
Brands, Inc. (the “Company”) hereby respectfully requests that the effective date of the Company’s Form 10 Registration
Statement (File No. 000-56824) filed with the Commission on February 12, 2026 be accelerated so that it becomes effective at 4:00pm,
Eastern Time, on March 25, 2026, or as soon thereafter as practicable.

The
Company acknowledges that:

 1. The
                                            request for acceleration is made with full awareness of the Company’s obligations under
                                            the Securities Exchange Act of 1934.

 2. The
                                            Commission’s declaration of effectiveness does not foreclose the Commission from taking
                                            any action with respect to the filing.

 3. The
                                            Company may not assert the declaration of effectiveness as a defense in any proceeding initiated
                                            by the Commission or any person under the federal securities laws.

Any
comments or questions regarding the foregoing should be directed to Jason R. Wisniewski, Esq. of Furguson Braswell Fraser Kubasta LLP
at (949) 932-3665. Thank you very much for your assistance with this matter.

  Sincerely,

  LEEF BRANDS, INC.

  By:
  /s/ Micah Anderson

  Name:
  Micah Anderson

  Title:
  Chief Executive Officer