Correspondence 0001104659-23-075309 from Greenlane Holdings, Inc. (GNLN)
Greenlane Holdings, Inc.
Date: June 27, 2023 · CIK: 0001743745 · Accession: 0001104659-23-075309
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File numbers found in text: 333-269576
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CORRESP
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GREENLANE HOLDINGS, INC.
1095 Broken Sound Parkway, Suite 100
Boca Raton, FL 33487
June 27, 2023
VIA EDGAR
Cara Wirth
Jennifer López Molina
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re:
Greenlane Holdings, Inc.
Registration Statement on Form S-1
(File No. 333-269576)
Dear Ms. Wirth and Ms. López Molina:
Pursuant to Rule 461 under the Securities Act
of 1933, as amended, Greenlane Holdings, Inc. (the “Registrant”) hereby requests acceleration of effectiveness of its registration
statement on Form S-1 (File No. 333-269576) to 4:05 p.m., Eastern Time, on June 28, 2023, or as soon as practicable thereafter.
The Registrant requests that it be notified of
such effectiveness by a telephone call to John Hensley, the Company’s counsel at Morrison & Foerster LLP, at (202) 778-1654.
Very truly yours,
Greenlane Holdings, Inc.
By:
/s/ Lana Reeve
Name:
Lana Reeve
Title:
Chief Financial and Legal Officer