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SEC Comment Letter for BODY & MIND INC. (BMMJ) (CIK 0001715611) — Feb 15, 2023

BODY & MIND INC. (BMMJ) (CIK 0001715611)
Date: Feb. 15, 2023 · CIK: 0001715611 · Accession: 0000000000-23-001538

Financial Reporting Regulatory Compliance Internal Controls

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Date
February 15, 2023
Author
Dong Shim
Form
UPLOAD
Company
BODY & MIND INC. (BMMJ) (CIK 0001715611)

Letter

United States securities and exchange commission logo February 15, 2023 Dong Shim Chief Financial Officer Body and Mind Inc. 750 – 1095 West Pender Street Vancouver, British Columbia, Canada V6E 2M6 Re:Body and Mind Inc. Form 10-K for the fiscal year ended July 31, 2022 Filed January 17, 2023 File No. 0-55940 Dear Dong Shim: 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

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United States securities and exchange commission logo
February 15, 2023
Dong Shim
Chief Financial Officer
Body and Mind Inc.
750 – 1095 West Pender Street
Vancouver, British Columbia, Canada V6E 2M6
Re:Body and Mind Inc.
Form 10-K for the fiscal year ended July 31, 2022
Filed January 17, 2023
File No. 0-55940
Dear Dong Shim:
            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