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CORRESP Filing

Greenlane Holdings, Inc.
Date: Nov. 25, 2025 · CIK: 0001743745 · Accession: 0001493152-25-024977

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-291738

Date
November 21, 2025
Author
/s/
Form
CORRESP
Company
Greenlane Holdings, Inc.

Letter

Via EDGAR Division of Corporation Finance Office of Trade & Services Attn: Ms. Taylor Beech Re: Greenlane Holdings, Inc. Registration Statement on Form S-3 Filed November 21, 2025 (File No. 333-291738)

Dear Ms. Beech:

On behalf of Greenlane Holdings, Inc. (the " Company "), and pursuant to our firm's phone call with the Staff (as defined below) on November 24, 2025, we have set forth below the Company's desire to include the delaying amendment language with respect to the Company's Registration Statement on Form S-3 (the " Form S-3" ) as noted above.

Further to our firm's telephone call with the Staff, the Company maintains the desire for the Staff to review our Form S-3 as if the following language was included, as this language was mistakenly omitted from the Company's submission of its S-3 on November 21, 2025:

"The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act or until the Registration Statement shall become effective on such date as the Commission, acting pursuant to said Section 8(a), may determine."

We trust that the above is responsive to your comments.

Should you have any questions relating to the foregoing or wish to discuss any aspect of the Company's filing, please contact me at 516-459-8161.

Sincerely,
/s/
Arthur Marcus

Show Raw Text
CORRESP
 1
 filename1.htm

 November
25, 2025

 Via
EDGAR

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 Office
of Trade & Services

 100
F Street, N.E.

 Washington,
D.C. 20549

 Attn:
 Ms.
 Taylor Beech

 Re:
 Greenlane
 Holdings, Inc.

 Registration
 Statement on Form S-3

 Filed
 November 21, 2025 (File No. 333-291738)

 Dear
Ms. Beech:

 On
behalf of Greenlane Holdings, Inc. (the " Company "), and pursuant to our firm's phone call with the Staff (as
defined below) on November 24, 2025, we have set forth below the Company's desire to include the delaying amendment language with
respect to the Company's Registration Statement on Form S-3 (the " Form S-3" ) as noted above.

 Further
to our firm's telephone call with the Staff, the Company maintains the desire for the Staff to review our Form S-3 as if the following
language was included, as this language was mistakenly omitted from the Company's submission of its S-3 on November 21, 2025:

 "The
registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the
registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective
in accordance with Section 8(a) of the Securities Act or until the Registration Statement shall become effective on such date as the
Commission, acting pursuant to said Section 8(a), may determine."

 We
trust that the above is responsive to your comments.

 Should
you have any questions relating to the foregoing or wish to discuss any aspect of the Company's filing, please contact me at 516-459-8161.

 Sincerely,

 /s/
 Arthur Marcus

 Arthur
 Marcus, Esq.

 Sichenzia
 Ross Ference Carmel LLP

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